RECHERCHE SUR LES OPTIONS COMPTABLES DES SOCIETES COTEES1

Daniela Calu (), Cosmina Ileana Pitulice, Madalina Dumitru (), Viorel Avram, Aurelia Stefanescu and Andreea Ponoraca
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Cosmina Ileana Pitulice: CSCIG - Centre de recherche en comptabilité et informatique de gestion - Académie des études Economiques de Bucarest
Viorel Avram: CSCIG - Centre de recherche en comptabilité et informatique de gestion - Académie des études Economiques de Bucarest
Aurelia Stefanescu: CSCIG - Centre de recherche en comptabilité et informatique de gestion - Académie des études Economiques de Bucarest
Andreea Ponoraca: CSCIG - Centre de recherche en comptabilité et informatique de gestion - Académie des études Economiques de Bucarest

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Abstract: The listed companies have to prepare and present their financial statements according to the IFRS / IAS standards. These standards are characterized by a certain tendency for the convergence, shown by the acceptance of a small number of options for the same accounting issue. However, the companies have the opportunity to choose among more than on accounting treatments. Our research aims to show that there are correlations between certain characteristics of a group (for instance, type of industry, preparation of the reports) and the adopted accounting policies. For this matter, we wanted to study the accounting policies published in 2007 in the financial statements by the companies included in Fortune Global 500, in order to establish, using statistical methods, the relationships between dependent and independent variables, and to explain the option for a certain accounting treatment.

Keywords: Financial statements; Accounting treatment; Accounting policies; Statistical methods.; Etats financiers; IFRS/IAS; US GAAP; Traitements comptables; Politiques comptables; Méthodes statistiques. (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459414
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00459414

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