A copy of this work was available on the public web and has been preserved in the Wayback Machine. The capture dates from 2017; you can also visit the original URL.
The file type is
Analyzing 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 collecteddoi:10.35808/ersj/256 fatcat:4ebk6tkb5rebdehsvvat2ruesm