True And Fair View And Creative Accounting Conceptual Delimitations Based On Papineau`S Tree Methodology
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.
Volume (Year): 1 (2012)
Issue (Month): 14 ()
|Contact details of provider:|| |
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Anand Mohan Goel, 2003.
"Why Do Firms Smooth Earnings?,"
The Journal of Business,
University of Chicago Press, vol. 76(1), pages 151-192, January.
- 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.
- David Alexander, 1993. "A European true and fair view?," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 17-46.
- David Alexander, 1993. "A European true and fair view?," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 59-80.
- Peter Walton, 1993. "Introduction: the true and fair view in British accounting," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 49-58.
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)
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 references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link 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 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.