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SOME INSIGHTS REGARDING CREATIVE ACCOUNTING IN ROMANIAN ACCOUNTING ENVIRONMENT - REGULATORS, FINANCIAL AUDITORS AND PROFESSIONAL BODIES OPINION [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2011
This empirical study reports the results of a survey designed to explore the existence and magnitude of creative accounting practices in the Romanian accounting environment using as a reference point the opinion of some of the top representative ...
Grosanu Adrian, Vladu Alina Beattrice
doaj   +2 more sources

Environmental costs estimation and mathematical model of marginal social cost: A case study of coal power plants [PDF]

open access: yesEnvironmental Economics, 2021
An increase in electricity production is proportional to environmental risks due to continuous energy production. The paper aims to quantitatively estimate the environmental costs and mathematically model the marginal social cost associated with the ...
Toyese Oyewo   +3 more
doaj   +1 more source

Creative accounting in a global business environment [PDF]

open access: yesSHS Web of Conferences, 2021
Research background: The main essence of financial statements is a true and fair view of accounting because accounting information is an essential source of information about the company.
Androniceanu Armenia, Strakova Lenka
doaj   +1 more source

Investigating The adjusting Role Of Accounting Comparability In Pricing - accounting Information Environment Issues [PDF]

open access: yesفصلنامه بورس اوراق بهادار, 2022
The main purpose of this study is to investigate the role of accounting comparability as an intra-organizational factor on pricing considerations of information environment issues such as information uncertainty and information asymmetry.
Maryam Kaviyani   +2 more
doaj   +1 more source

Environmental Performance Index and GDP growth rate: evidence from BRICS countries [PDF]

open access: yesEnvironmental Economics, 2017
BRICS countries have experienced rapid economic growth and played a vital role in the world economy because of their capacity to produce large number of manufacturing products, supplies of raw materials, natural resources and the advantage of ...
Tonmoy Chowdhury, Sadia Islam
doaj   +1 more source

Involving the Accounting Profession in the Sustainable Development of the Business Environment

open access: yesCECCAR Business Review, 2023
Over the last few years, a lot has been discussed about sustainability and what it represents. We realized that this term is not clear and concise enough, but in time it will become understood by everyone.
Ioana HERBEI
doaj   +1 more source

The Present Situation of the Libyan Accounting Research from the Perspective of Faculty Members in the Accounting Departments in Economics Faculties in the Universities of Tripoli, Zawiya and Sabratha

open access: yesالمجلة العربية لضمان جودة التعليم الجامعي, 2021
This study aimed to investigate the present situation of the Libyan accounting research by assessing the availability of appropriate characteristics in its three components (research - researcher - research environment).
Jamila Said Ghamber
doaj   +1 more source

Evaluation of the relationship between environmental accounting and business performance: the case of Istanbul province

open access: yesGreen Finance, 2021
Today, as a result of economic growth; The increase in technological developments, industrialization and population ratio brought environmental problems with it.
Hatice Şimşek, Gökhan Öztürk
doaj   +1 more source

Environmental accounting practices and cost of capital of enterprises in Vietnam

open access: yesCogent Economics & Finance, 2020
This study aimed to investigate the nexus between the level of environmental financial accounting practices (EFAP) and cost of capital. The population of this study is 1.188 firm-year observations.
Nguyen Huu Anh   +2 more
doaj   +1 more source

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