Since 2014
Study regarding the Quality of Accounting Information under the Conditions of using Creative Accounting
Journal of Economics and Business Research
View Archive Info| Field | Value | |
| Title |
Study regarding the Quality of Accounting Information under the Conditions of using Creative Accounting
|
|
| Creator |
Nicolaescu, Cristina
Risti, Lucia Tăgăduan, Diana |
|
| Description |
This paper aims to present actual problems concerningfinancial accounting information under increased use ofcreative accounting practices. For this purpose we presentthe current conceptual framework for financial reportingused in Romania and its limitations when using creativeaccounting and the role of accounting policies andprinciples in obtaining relevant accounting information.Finally, we will synthesize the main creative accountingtechniques and their application to the consequences ofeconomic entities.
|
|
| Publisher |
Journal of Economics and Business Research
|
|
| Contributor |
—
|
|
| Date |
2015-01-07
|
|
| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
|
| Format |
application/pdf
|
|
| Identifier |
http://www.uav.ro/jour/index.php/jebr/article/view/443
|
|
| Source |
Journal of Economics and Business Research; Vol 21, No 1 (2015): J of Economics & Business Research; 182 - 190
2069-9476 2068-3537 |
|
| Language |
eng
|
|
| Relation |
http://www.uav.ro/jour/index.php/jebr/article/view/443/pdf_161
|
|