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The Essence And Practice Of Creative Accounting


  • Yuliya Ivakhiv

    (Vadym Hetman Kyiv National Economic University)


The article is devoted to issues of errors’ presence and distortions in enterprise’s financial statements. The essence of creative accounting is considered and main reasons, motives for it, its evidences and consequences are determined. According to the author research’s results the most typical examples of undue disclosure of information in financial statements are presented.

Suggested Citation

  • Yuliya Ivakhiv, 2011. "The Essence And Practice Of Creative Accounting," Ukrainian Journal Ekonomist, Yuriy Kovalenko, issue 12, pages 50-53, December.
  • Handle: RePEc:uje:journl:y:2011:i:12:p:50-53

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    References listed on IDEAS

    1. Milton Friedman, 1957. "Introduction to "A Theory of the Consumption Function"," NBER Chapters,in: A Theory of the Consumption Function, pages 1-6 National Bureau of Economic Research, Inc.
    2. Heckman, James J, 1990. "Varieties of Selection Bias," American Economic Review, American Economic Association, vol. 80(2), pages 313-318, May.
    3. Milton Friedman, 1957. "A Theory of the Consumption Function," NBER Books, National Bureau of Economic Research, Inc, number frie57-1, January.
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