Results 261 to 270 of about 44,601 (295)

Creative and Aggressive Accounting

Provocările contabilității în viziunea tinerilor cercetători, editia VII, 2023
In recent years, the phenomenon of modification of accounting documents can be observed. Data transformation often has serious legal consequences, but at the same time it can be acceptable and legal. The article introduces the concept of creative and aggressive accounting and shows the consequences of aggressive accounting on the example of Enron.
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Creative Accounting (Book).

The Accounting Review, 1988
Abstract Reviews the book "Creative Accounting," by Ian Griffiths.
Paul R. Brown, Richard P. Brief
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Is creative accounting dead?

Public Money & Management, 1988
Because it has been seen as a short‐sighted way for local authorities to escape from the Government's expenditure controls, creative accounting now has a bad reputation. However, creativity will be needed in accounting, as in every other aspect of management, if local authorities are to stand a chance of facing up to the challenges of the 1990s.
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What is ‘Creative Accounting’?

1993
On 16 May 1991, an article in the Financial Times by David Waller observed that: Ever since Coopers & Lybrand attacked BTR’s profit record during the middle of the conglomerate’s battle for Pilkington in January 1987, it has been customary for those engaged in takeover battles to attack each other’s accounting.
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Factors of applying creative accounting and its impact on the quality of financial statements in Jordanian hotels, sustainable practices

Journal of Sustainable Finance and Investment, 2023
Mousa Mohammad Abdullah Saleh, Omar Jawabreh   +1 more
exaly  

Fiscal rules and creative accounting: Evidence from Japanese municipalities

Journal of the Japanese and International Economies, 2022
Haruaki Hirota, Hideo Yunoue
exaly  

ACCOUNTING OR CREATIVE ACCOUNTING?

Scientific research of the SCO countries: synergy and integration
N.E. Levchenko, G.G. Pechennikova
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Creative accounting in the national accounting system

2016
Проведено аналіз праць вітчизняних та зарубіжних вчених, присвячених креативному обліку. Доведено існування умовно креативного напряму обліку, визначено його сутність та місце у складі бухгалтерського обліку.
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Creative Accounting and the Possibility of Its Detection in the Evaluation of the Company by Expert

Journal of Risk and Financial Management, 2021
Tatiana Čorejová
exaly  

Creative Accounting

Critical Perspectives on Accounting, 1998
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