Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/310585 
Year of Publication: 
2015
Citation: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 14 [Issue:] 1 [Year:] 2015 [Pages:] 153-169
Publisher: 
Bucharest University of Economic Studies, Bucharest
Abstract: 
The present research provide information about the value of discretionary accruals considering the fact that a switch from Romanian Accounting Standards to International Financial Reporting Standards was compulsory, from 2012, for the entities that have securities admitted on trading. The value of discretionary accruals has been estimated using two methods, but either of them has provided pertinent information about a difference in the value of discretionary accruals. A comparison between the mean, the median and the variance of discretionary accruals computed under the two accounting regimes has been conducted, but not a statistically significant difference could be detected. Moreover, no influence of specific factors could be observed on the value of discretionary accrual.
Subjects: 
discretionary accruals
IFRS
transition period
Romania
JEL: 
M41
M21
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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