English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Tools annual

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools monthly

Global: Zendy Plus monthly

Presents the access of premium content as premium feature

Premium Content

Global: Zendy Plus annual

Global: Zendy Free Plan

This paper presents accounting decisions in terms of recognition, classification and evaluation. The relevance of the study is determined by the objective of a fair value measurement under the conditions of economic and financial profitability. The author of the article explores the issues relating to the research by considering the Romanian bank sector and using data from 2011 to 2016. The article distinguishes accounting decisions from managerial decisions and reflects the relevant effects on management information system. The hypothesis identifies the current income-reducing accounting choice and the «net profit» independent variable. In order to test it, it is essential to identify empirically observable data that can be a proxy for such variables. The study considered «provisions for non-performing loans» as the dependent variable. The commonly identified economic factors that might influence a firm’s choice of accounting methods are management bonus schemes and leverage. The hypothesis was thus tested by using total bank profits as independent variables.

Accounting decisions from the perspective of profitability