Testing the violation of conservatism accounting principle. Case study on Romanian listed entities
From the beginning of the debates regarding the conservatism principle, the concept experienced a significant development. As it is one of the most controversial and violated accounting principle, we started to seek how can we help one of the auditor’s challenge in the audit mission: to identify and...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Oeconomica Timisiensis Foundation
2015-12-01
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| Series: | Timisoara Journal of Economics and Business |
| Subjects: | |
| Online Access: | http://www.degruyter.com/view/j/tjeb.2015.8.issue-2/tjeb-2015-0014/tjeb-2015-0014.xml?format=INT |