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True And Fair View And Creative Accounting Conceptual Delimitations Based On Papineau`S Tree Methodology

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Author Info

  • Alina Beattrice Vladu

    (Babes-Bolyai University of Cluj-Napoca Romania)

  • Dumitru Matis

    (Babes-Bolyai University of Cluj-Napoca Romania)

  • Oriol Amat Salas

    (Universitat Pompeu Fabra Spain)

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    Abstract

    Our theoretical research was developed based on Papineau‘s methodology inorder to be able to develop a comprehensive framework by constructing an internal history ofthe literature. By using this particular approach the main body of the literature is summarizedconducting in the end to a rigorous and comprehensive understanding of it with fruitfulimplications. Both true and fair view and creative accounting are dynamic concepts thatcomprised various debates in the literature regarding to their conceptual delimitations anddefinition. One implication of our study is related to the elaboration of definitions for trueand fair view and further terminology assessment for creative accounting, based on the mainfindings reflected by conducting Papineau`s methodology. Other implication can be related tothe internal construction history of the literature and presenting the primary core termscomprised in the area of research of true and fair view and creative accounting.

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    File URL: http://oeconomica.uab.ro/upload/lucrari/1420121/09.pdf
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    Bibliographic Info

    Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

    Volume (Year): 1 (2012)
    Issue (Month): 14 ()
    Pages: 9

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    Handle: RePEc:alu:journl:v:1:y:2012:i:14:p:9

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    Related research

    Keywords: true and fair view; creative accounting; Papineau`s tree methodology;

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    References

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    1. Anand Mohan Goel & Anjan V. Thakor, 2004. "Why Do Firms Smooth Earnings?," Finance 0411021, EconWPA.
    2. David Alexander, 1993. "A European true and fair view?," European Accounting Review, Taylor and Francis Journals, vol. 2(1), pages 59-80.
    3. Bagnoli, Mark & Watts, Susan G., 2000. "The effect of relative performance evaluation on earnings management: a game-theoretic approach," Journal of Accounting and Public Policy, Elsevier, vol. 19(4-5), pages 377-397.
    4. Peter Walton, 1993. "Introduction: the true and fair view in British accounting," European Accounting Review, Taylor and Francis Journals, vol. 2(1), pages 49-58.
    5. David Alexander, 1993. "A European true and fair view?," European Accounting Review, Taylor and Francis Journals, vol. 2(1), pages 17-46.
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