期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2015
卷号：15
期号：1
语种：English
出版社：Ovidius University Press
摘要：Choosing the right accounting policy gets challenging when one has to present the fair image of the firm. The choice between a certain accounting policy or another leads to different results. As there are various options in selecting accounting policies, based on business' objectives, the existence of a strong corporate governance system implemented in the firm can reduce the fraud risk for the financial statements.
