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A Census Of Creative Accounting Techniques

Author

Listed:
  • Lungu Ionuţ Cosmin

    (Romanian-American University)

Abstract

Economic development, legal and social pressure and users of information has made it necessary innovation accounts on this basis and development of creative accounting. Such accounting has been developed especially in Anglo-Saxon economies due to the accounting profession freedoms. It sat on the edge of the legal form and economic substance of transactions and events.

Suggested Citation

  • Lungu Ionuţ Cosmin, 2010. "A Census Of Creative Accounting Techniques," Romanian Economic Business Review, Romanian-American University, vol. 5(4-1), pages 104-108, Winter-Sp.
    • Handle: RePEc:rau:journl:v:5:y:2010:i:4-1:p:104-108
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    File URL: http://www.rebe.rau.ro/RePEc/rau/journl/WI10-1/REBE-WI10-1-A13.pdf
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    Cited by:

    1. Ndebugri, Haruna & Tweneboah Senzu, Emmanuel, 2017. "Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana," MPRA Paper 81113, University Library of Munich, Germany, revised 04 Sep 2017.

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