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Result Computation In Terms Of Simulated Options

Author

Listed:
  • Stanila Oana Georgiana

    (The Bucharest University of Economic Studies)

  • Popa Adriana Florina

    (The Bucharest University of Economic Studies)

  • Dobre Florin

    (The Bucharest University of Economic Studies)

Abstract

The presence of options in accounting raises the problem of the criteria adopted for choosing one policy or another. The freedom to choose the accounting policies, controled by the management of the company in its intention to achieve the planned objective, leads to a sellective choice for reducing the result or for increasing it. The study presented below intends to prove that the disclosed result doesn’t show real, reliable information; therefore it is recomended not to be used in the financial analysis by its self. That is how the continuous attempts of finding other more reliable financial – accounting information are explained.

Suggested Citation

  • Stanila Oana Georgiana & Popa Adriana Florina & Dobre Florin, 2012. "Result Computation In Terms Of Simulated Options," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1357-1362, Decembre.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1357-1362
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    More about this item

    Keywords

    accounting policy; simulated options; subiectivity; financial statements; accounting result;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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