期刊名称：The USV Annals of Economics and Public Administration
印刷版ISSN：2344-3847
出版年度：2009
卷号：9
期号：1
页码：209-218
语种：English
出版社：Editura Universitatii Ştefan cel Mare din Suceava
摘要：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) and 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.
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