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dc.contributor.authorFekete, Szilveszter-
dc.contributor.authorDamagum, Yau M.-
dc.contributor.authorMustata, Razvan-
dc.contributor.authorMatis, Dumitru-
dc.contributor.authorPopa, Ioan-
dc.identifier.citationFekete, S., Damagum, Y. M., Mustata, R., Matis, D., & Popa, I. (2010). Explaining accounting policy choices of SME’s : an empirical research on the evaluation methods. European Research Studies Journal, 13(1), 33-48.en_GB
dc.description.abstractAnalyzing accounting issues relative to small and medium sized entities (SMEs) we found the influence of taxation as the main leitmotif in the Romanian literature. However, weak empirical evidence is provided to sustain this argument. In this paper we investigate the accounting policy choices of SMEs, particularly those related to the evaluation methods. Our purpose is to find some “pattern” in these decisions and to identify the main factors that trigger them. Data for the study was collected through a survey in which respondents were requested to indicate the degree to which each of the factors listed in the questionnaire influenced their choice of accounting methods. After controlling for size, we applied the principal component analysis technique in ascertaining the impact of factors. Our results though consistent with the reviewed literature, are still surprising. This is in the sense that while taxation seems to remain the strongest influence factor, the weakest happens to be the true and fair view (TFV) consideration. In finding some possible explanations to this, we leave this question open: is it possible that the overwhelming academic concept of TFV is an empty vessel for practitioners?en_GB
dc.publisherUniversity of Piraeus. International Strategic Management Associationen_GB
dc.subjectSmall business -- Financeen_GB
dc.subjectAccounting -- Standardsen_GB
dc.subjectAccounting -- International cooperationen_GB
dc.subjectFinancial statements -- Standardsen_GB
dc.titleExplaining accounting policy choices of SME’s : an empirical research on the evaluation methodsen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.publication.titleEuropean Research Studies Journalen_GB
Appears in Collections:European Research Studies Journal, Volume 13, Issue 1

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