Creative accounting has emerged and developed thanks to the managers ’ wish to present a certain financial image of an entity in terms of the financial statements. Even if creative accounting distorts the financial image of an entity, it differs fundamentally from fraud in that it complies with the regulations and rules on accounting. Basically, creative accounting complies with the “letter ” of the law, but not with its “spirit”. For this reason, accounting setters and experts have the difficult task of finding solutions in terms of limiting accounting creativity
This thesis is dealing with problems of creative accounting, with the access to its identification a...
Creative accounting in its general form represents the range of methods available within the account...
In this thesis I try to clarify the concept of "creative accounting ". First I define the difference...
Creative accounting can be described as an accounting practice that may or may not follow the accoun...
Abstract. The study has been conducted to have a detailed view on creative accounting. A very import...
In the specialized literature, there is no consensus regarding the definition of the concept of crea...
Accounting is the language of business. Accounting is the recording of financial transactions plus s...
Although creative accounting is a modern concept, the improvement of business results, their manipul...
Abstract: Manipulation of financial information which is called by several terms such as earnings ma...
Creative accounting is considered to be a 21st-century phenomenon that has received increased attent...
This thesis clarifies the concept of creative accounting, defines it and distinguishes it from fraud...
The main aim of the thesis is to define creative accounting and describe selected techniques, which ...
Economic development, legal and social pressure and users of information has made it necessary innov...
The aim of this article is to illustrate to the problems of falsification of financial statements. T...
Fraud in economics and accounting is the practice which is adopted within the framework of accountin...
This thesis is dealing with problems of creative accounting, with the access to its identification a...
Creative accounting in its general form represents the range of methods available within the account...
In this thesis I try to clarify the concept of "creative accounting ". First I define the difference...
Creative accounting can be described as an accounting practice that may or may not follow the accoun...
Abstract. The study has been conducted to have a detailed view on creative accounting. A very import...
In the specialized literature, there is no consensus regarding the definition of the concept of crea...
Accounting is the language of business. Accounting is the recording of financial transactions plus s...
Although creative accounting is a modern concept, the improvement of business results, their manipul...
Abstract: Manipulation of financial information which is called by several terms such as earnings ma...
Creative accounting is considered to be a 21st-century phenomenon that has received increased attent...
This thesis clarifies the concept of creative accounting, defines it and distinguishes it from fraud...
The main aim of the thesis is to define creative accounting and describe selected techniques, which ...
Economic development, legal and social pressure and users of information has made it necessary innov...
The aim of this article is to illustrate to the problems of falsification of financial statements. T...
Fraud in economics and accounting is the practice which is adopted within the framework of accountin...
This thesis is dealing with problems of creative accounting, with the access to its identification a...
Creative accounting in its general form represents the range of methods available within the account...
In this thesis I try to clarify the concept of "creative accounting ". First I define the difference...