A RESEARCH ON THE FINANCIAL DISCLOSURE CHOICES WITHIN LISTED COMPANIES

Daniela Calu (), Madalina Dumitru (), Ileana Cosmina Pitulice (), Viorel Avram (), Aurelia Stefanescu () and Andreea Ponorîca ()
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Ileana Cosmina Pitulice: ASE Bucharest, Romania
Viorel Avram: ASE Bucharest, Romania
Aurelia Stefanescu: ASE Bucharest, Romania
Andreea Ponorîca: ASE Bucharest, Romania

The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, 2009, vol. 9, issue 1(9), 209-218

Abstract: Romanian listed companies must prepare and present their financial statements according to IAS/IFRS standards. These standards are characterized by a certain convergence trend demonstrated by the acceptance of a small number of choices for the same accounting issue. However, companies are able to choose among several accounting treatments. Our research aims to demonstrate that there are correlations between certain particularities of the group (e.g. industry type, reporting basis) an d the accounting policies it chooses. In this regard, we want to research the accounting policies published in 2007 financial statements by companies included in Fortune Global 500 top, to establish through statistical methods correlations among dependent and independent variables and to explain the option for a certain accounting treatment. In this research we included the options concerning the disclosure formats of the financial statements.

Keywords: Financial statements; IAS/IFRS; Accounting Issue; A ccounting Treatments; Accounting Policies; Statistical Methods (search for similar items in EconPapers)
Date: 2009
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