Creative Accounting, also known as Hollywood accounting, income smoothing, cosmetic
accounting is a legitimate accounting application where by the accountants and auditors …

Purpose This paper aims to examine pricing differences regarding contingencies presented
in statements of financial position or notes, which are considered an area for creative …

This paper aims to present actual problems concerning financial accounting information
under increased use of creative accounting practices. For this purpose we present the …

Creative accounting is still a pro and con in the field of accounting professional ethics.
Therefore, professional ethics, ethical orientation, and emotional intelligence are needed to …

Purpose: The aim of the paper is to present inconsistencies in kemping accounting books
and legal effects concerning dishonest keeping or not keeping accounting books …

În contextul actual al schimbărilor climatice, al instabilităĠii economice, al atenĠiei sporite
pentru drepturile omului sau pentru alte cauze sociale, angajații–în calitatea lor de capital …

Economia de piaţă presupune competiţie, în care riscul este o permanenţă, fie că facem
referire la entităţile care raportează, fie la investitorii şi creditorii acestora.„Cine nu riscă, nu …

CONCLUSIONS, OWN CONTRIBUTIONS, LIMITATIONS AND PERSPECTIVES OF THE
RESEARCH..................................................................................................... 185 Overall …

Financial statements are the main sources of information for the stakeholders on which they
base their decisions. But how accurate are the figures presented, how objective, relevant …

Many researchers agree that ethics play an important role in business and the accounting
profession, as well as in academia, and has observed ostensible benefits of ethics …