Accounting Conservatism - An Argument for Sustainable Businesses

Ma?ca Ema ()
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Ma?ca Ema: Petru Maior University of Târgu-Mure?

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 815-820

Abstract: In our paper we propose to analyze implications of accounting conservatism in business sustainability. We realized an empirical study on companies listed in Romania in the context of the adoption of IFRS.

Keywords: accounting conservatism; sustainable businesses; earnings management; accounting standards (search for similar items in EconPapers)
JEL-codes: M31 M41 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xv:y:2015:i:1:p:815-820

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