the impact of ifrs adoption in romania upon the earnings management of the bucharest stock exchange...

6
Procedia Economics and Finance 15 (2014) 871 – 876 Available online at www.sciencedirect.com 2212-5671 © 2014 The Authors. Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/3.0/). Selection and peer-review under responsibility of the Emerging Markets Queries in Finance and Business local organization doi:10.1016/S2212-5671(14)00550-4 ScienceDirect Bucharest University of Economic Studies, 6, Romana Square, district 1, Bucharest, 010374, Romania © 2014 The Authors. Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/3.0/). Selection and peer-review under responsibility of the Emerging Markets Queries in Finance and Business local organization

Upload: iulian-viorel

Post on 13-Apr-2017

214 views

Category:

Documents


2 download

TRANSCRIPT

Page 1: The Impact of IFRS Adoption in Romania upon the Earnings Management of the Bucharest Stock Exchange Entities

Procedia Economics and Finance 15 ( 2014 ) 871 – 876

Available online at www.sciencedirect.com

2212-5671 © 2014 The Authors. Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/3.0/).Selection and peer-review under responsibility of the Emerging Markets Queries in Finance and Business local organizationdoi: 10.1016/S2212-5671(14)00550-4

ScienceDirect

Bucharest University of Economic Studies, 6, Romana Square, district 1, Bucharest, 010374, Romania

© 2014 The Authors. Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/3.0/).Selection and peer-review under responsibility of the Emerging Markets Queries in Finance and Business local organization

Page 2: The Impact of IFRS Adoption in Romania upon the Earnings Management of the Bucharest Stock Exchange Entities

872 Laura Brad et al. / Procedia Economics and Finance 15 ( 2014 ) 871 – 876

Page 3: The Impact of IFRS Adoption in Romania upon the Earnings Management of the Bucharest Stock Exchange Entities

873 Laura Brad et al. / Procedia Economics and Finance 15 ( 2014 ) 871 – 876

i NISize Growth

EissueAseeturn Dissue

AuditorCF

CF

Page 4: The Impact of IFRS Adoption in Romania upon the Earnings Management of the Bucharest Stock Exchange Entities

874 Laura Brad et al. / Procedia Economics and Finance 15 ( 2014 ) 871 – 876

ACC

Spos

Growth

Page 5: The Impact of IFRS Adoption in Romania upon the Earnings Management of the Bucharest Stock Exchange Entities

875 Laura Brad et al. / Procedia Economics and Finance 15 ( 2014 ) 871 – 876

Page 6: The Impact of IFRS Adoption in Romania upon the Earnings Management of the Bucharest Stock Exchange Entities

876 Laura Brad et al. / Procedia Economics and Finance 15 ( 2014 ) 871 – 876