A CENSUS OF CREATIVE ACCOUNTING TECHNIQUES

Lungu Ionuţ Cosmin
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Lungu Ionuţ Cosmin: Romanian-American University

Romanian Economic Business Review, 2010, vol. 5, issue 4-1, 104-108

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.

Keywords: creative accounting, hiding financial statements; lease-back (search for similar items in EconPapers)
Date: 2010
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