INTENATIONAL RESEARCH REGARDING CREATIVE ACCOUNTING [PDF]
Annals of the University of Oradea: Economic Science, 2012 Although creative accounting practices are not at all recent, only since 2000 this phenomenon has been widely publicized because of the financial scandals that had erupted worldwide.
Berinde Sorin Romulus +2 more
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Study regarding the creative accounting techniques in management accounting
Audit Financiar, 2016 Once implemented, a managerial accounting system will also attract the manifestation of creative accounting phenomena, especially in times of crisis and fiscal pressure. Having a more relevant set of information at their disposal, managers are tempted to
Flavius-Andrei GUINEA
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FROM CREATIVE ACCOUNTING PRACTICES AND ENRON PHENOMENON TO THE CURRENT FINANCIAL CRISIS [PDF]
The aim of this paper is to bring into attention the creative accounting phenomenon. Typesof creative accounting practices has been examined comparing scandals occurred in large companiesin the last two decades.
Dana Simona Gherai +1 more
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The Determining Factors of Creative Accounting [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 The present article is a structural analysis performed on a set of specialized articles on the topic of creative accounting, an analysis carried out in order to identify the factors that determine the use of accounting engineers and the most important ...
Carmen Vâlcu +2 more
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Fool the markets?: Creative accounting, fiscal transparency and sovereign risk premia [PDF]
, 2006 We investigate the effects of official fiscal data and creative accounting signals on interest rate spreads between bond yields in the European Union. Our model predicts that risk premia contained in government bond spreads should increase in both the ...
Bernoth, Kerstin, Wolff, Guntram B.
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The effectiveness of the project-based learning (PrjBL) approach in undergraduate accounting education [PDF]
, 2018 Desde la década de los 90 organismos profesionales de contabilidad como la American Accounting Association (AAA) o la International Financial Accounting Committe (IFAC) vienen demandando la necesidad de usar metodologías de participación activa en la ...
Carrasco Gallego, Amalia +4 more
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Rachunkowość kreatywna – ukryty program edukacyjny
Przedsiębiorczość - Edukacja, 2011 Changes occurring on the market have made possibilities for development of creative accounting, which is omnipresent in the contemporary accounting. Lectures prepared by an educator do not provide teaching creative accounting.
Grażyna Voss
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THE BEHAVIOUR OF ROMANIAN ACCOUNTANTS FROM TIMIS COUNTY: CREATIVE OR NON-CREATIVE [PDF]
Annals of the University of Oradea: Economic Science, 2013 Creativity and innovation are two very trendy concepts for the current period which is characterized by a very difficult economic context. The creativity and the innovation usually stimulate the competitiveness of economic organizations.
Schmidt Anca, Megan Ovidiu, ,
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The ethics of creative accounting: Some Spanish evidence [PDF]
'Creative accounting' involves accountants in making accounting policy choices or manipulating transactions in such a way as to give the impression in the accounts that they prefer.
Ester Oliveras, John Blake, Oriol Amat
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PENGELOLAAN PEMBELAJARAN AKUNTANSI YANG KREATIF DI SMK SULTAN AGUNG TIRTOMOYO WONOGIRI [PDF]
, 2011 General purpose of this research is describing creative accounting learning management in SMK Sultan Agung Tirtomoyo Wonogiri. Specific purposes are: (1) describing creative accounting learning class layout characteristic in SMK Sultan Agung Tirtomoyo ...
ARYATI, AFNI ZWESTINA
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