Creative accounting: creative approach or manipulation of accounting data?
Journal Title: Економіка. Фінанси. Право - Year 2017, Vol 11, Issue
Abstract
The analysis of different approaches to the definition of creative accounting in the article is done, the types of creative accounting are highlighted. The reasons and results of the emergence of creative accounting are presented. It is concluded that today creative accounting becomes a creative approach to manipulation of accounting data.
Authors and Affiliations
Andrii Viktorovych Tyrinov
Keywords
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