G8 nations must end "creative accounting" on foreign aid. [PDF]
CMAJ, 2009 Collier R.
europepmc +1 more source
International Journal of Financial StudiesThis study investigates creative accounting practices and their effects on reported financial position, performance, and risk indicators in Romanian listed companies.
Adriana Horaicu +6 more
doaj +1 more source
Роль МСФЗ в об’єктивному розкритті фінансової інформації ТНК [PDF]
, 2012 У даній роботі досліджено принципи, основні припущення, особливості МСФЗ, проведено порівняння МСФЗ із національними та загальноприйнятими принципами бухгалтерського обліку, досліджуються можливі шляхи викривлення фінансових показників і методи їх ...
Квачук, Ярослав Олександрович
core +1 more source
Communication of companies with their surroundings - the manipulation of information and information asymmetry [PDF]
Creative accounting, the bankruptcy of many companies, and ongoing litigations made rapid rebuilding of investor relations imperative. Growing importance of institutional investors, who have high information needs, also impacted this process.
Bojańczyk, Mirosław
core +1 more source
Soft Skill Belajar yang Kreatif Pada Mahasiswa Pendidikan Akuntansi Angkatan 2015 Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Surakarta [PDF]
, 2018 This research aims to SOFT skills learned in creative accounting education forces students on 2015 Faculty of teacher training and educational sciences Muhammadiyah University of Surakarta ". This research uses qualitative research types.
, Prof. Dr. Harsono, SU +1 more
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THE ROMANIAN ACCOUNTING SYSTEM AND THE ACCOUNTING-TAXATION RATIO [PDF]
In the context of a developed capital market, the dimensioning of the accounting profit is very important for investors, considering the financing of the economical entities to a higher degree than that offerred by the banking system.
BERINDE SORIN ROMULUS +2 more
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Equity fund raising and “creative” accounting practices : indications from Athens stock exchange for the 1999-2000 period [PDF]
, 2005 Management sometimes exploits the quest of shareholders for higher return on equity capital, by taking advantage of accounting rules gaps or violating them.
Curtis, Panayiotis G. +1 more
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FREE CASH FLOW AS PART OF VOLUNTARY REPORTING. LITERATURE REVIEW [PDF]
The present study has as main objective to reflect the state of literature regarding free cash flow, and to withdraw the main pro's and con's in order to create an objective image upon this indicator.
Matis Dumitru +2 more
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PROFESSIONAL JUDGMENT AND CREATIVE ACCOUNTING UNDER IFRS IN EX-COMMUNIST COUNTRIES: CASE OF ROMANIA [PDF]
The accounting rules from each country evolve in time in order to respond the social, cultural and economical environment needs. After some communist countries (as Romania, Bulgaria, Poland, Hungary, Czech Republic, Slovenia, Estonia, Lithuania, s.o ...
MEGAN Ovidiu
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A framework for the classification of accounts manipulations [PDF]
Accounts manipulations have been a matter of research, discussion and, even, controversy in several countries such as the United States, Canada, the United Kingdom, Australia and France. The objective of this paper is to elaborate a general framework for
BRETON, Gaetan, STOLOWY, Herve
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