An Empirical Attempt on determining an Adjusted Model of Accounting Manipulation Detection
An Empirical Attempt on determining an Adjusted Model of Accounting Manipulation Detection

Summary/Abstract: The quality of the information disclosed by financial statements is fundamental on assuring an optimal decision-making process. Determinants of financial information quality are numerous, but users’ focus must be especially on the accounting compliance of firms’ accounting strategy with current accounting regulation and international best practice. Unfortunately, financial reporting practice underline the opportunity of various accounting manipulation practices used by the preparers, leading in some cases to material financial figures alteration, and consequently to adverse selection in capital allocation. In this article we try to adjust Dechow et al. (2011) model to the Romanian economic environment

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