IDEAS home Printed from
   My bibliography  Save this article

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


  • 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)


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.

Suggested Citation

  • Alina Beattrice Vladu & Dumitru Matis & Oriol Amat Salas, 2012. "True And Fair View And Creative Accounting Conceptual Delimitations Based On Papineau`S Tree Methodology," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-9.
  • Handle: RePEc:alu:journl:v:1:y:2012:i:14:p:9

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. 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, pages 377-397.
    2. David Alexander, 1993. "A European true and fair view?," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 59-80.
    3. Anand Mohan Goel, 2003. "Why Do Firms Smooth Earnings?," The Journal of Business, University of Chicago Press, vol. 76(1), pages 151-192, January.
    4. David Alexander, 1993. "A European true and fair view?," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 17-46.
    5. Peter Walton, 1993. "Introduction: the true and fair view in British accounting," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 49-58.
    Full references (including those not matched with items on IDEAS)


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Viorel TURCANU & Irina GOLOCIALOVA, 2016. "Accounting truth and its assurance in entities from the Republic of Moldova," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 769-769.
    2. Flamino Viola & Margarida Saraiva, 2015. "Quality costs and Corporate Taxation. Literature review," CEFAGE-UE Working Papers 2015_13, University of Evora, CEFAGE-UE (Portugal).

    More about this item


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

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2012:i:14:p:9. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.