Psychotherapy across languages: beliefs, attitudes and practices of monolingual and multilingual therapists with their multilingual patients [PDF]
, 2012 The present study investigates beliefs, attitudes and practices of 101 monolingual and multilingual therapists in their interactions with multilingual patients.
Costa, B., Dewaele, Jean-Marc
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Creativity in Managerial Accounting: the Syndrome of Clone-type Production Costs [PDF]
Ovidius University Annals: Economic Sciences Series, 2016 This study presents the complex and delicate subject of managerial accounting systems, aiming to highlight the motivational complex of developing creative accounting techniques and to identify certain creative accounting techniques at the border between ...
Flavius-Andrei Guinea
doaj
Alternative accounting procedures, creative accounting and false financial reporting [PDF]
Oditor, 2020 Legislation and international professional accounting standards (International Accounting Standrads (IAS) and International Financial Reporting Standards (IFRS)) are the basis for the true and fair presentation of financial position of the companies ...
Đorđević Slaviša M., Mitić Nebojša
doaj
A CENSUS OF CREATIVE ACCOUNTING TECHNIQUES [PDF]
Economic development, legal and social pressure and users of information has made it necessary innovation accounts on this basis and development of creative accounting.
Lungu Ionuţ Cosmin
core
Creative accounting – Motives, techniques and possibilities of prevention
Ekonomski Vjesnik, 2018 Creative accounting can be described as an accounting practice that may or may not follow the accounting standards and principles. However, it deviates from the main idea of those standards and principles in order to present the desired picture of the ...
Ivana Kenfelja +2 more
doaj
Forms of creative accounting and most of manipulation in financial statements [PDF]
Oditor, 2018 Financial statements and accounting documents are a certificate of financial and financial position as well as the business performance of the entity. In its beginnings, creative accounting was conceived as an instrument of an objective presentation of ...
Cvetković Dragan, Bošković Vinko
doaj
Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence [PDF]
We examine the value relevance of accounting fundamentals after the mandatory transition to IFRS in Greece. We find no significant change in the value relevance of book value of equity and earnings between the 2004 pre IFRS and 2005 post IFRS periods and
Ioannis Tsalavoutas +2 more
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Narrative Accounting Practices in Indonesia Companies [PDF]
, 2017 This research aimed to reveal creative accounting practices in the form of narrative accounting occuring in companies in Indonesia. Using content analysis, this research analyzed the management discussion and analysissection in the annual report on the ...
Meutia, I. (Inten) +1 more
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The struggle against creative accounting: Is "true and fair view" part of the problem or part of the solution? [PDF]
Creative accounting is a growing issue of interest in Spain. In this article we argue that the concept true and fair view can limit or promote the use of creative accounting depending upon its interpretation. We review the range of meanings that true and
Ester Oliveras, John Blake, Oriol Amat
core
CREATIVE ACCOUNTING PRACTICES AND THEIR ROLE IN COMPANY FAILURES
Research on Enterprise in Modern Economy Theory and PracticeBackground and Objective: Creative accounting refers to the manipulation of accounting standards and practices in ways that remain technically legal but distort the true financial position of a firm.
Santautė Venslavienė +1 more
doaj +1 more source