Creative accounting. Reasons and ways to minimize
Автор: Poiskova A.V.
Журнал: Экономика и социум @ekonomika-socium
Статья в выпуске: 6-1 (25), 2016 года.
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The article describes ‘creative accounting’ phenomenon, analyses what leads to its application and suggests the means of its minimization.
Короткий адрес: https://sciup.org/140120477
IDR: 140120477
Список литературы Creative accounting. Reasons and ways to minimize
- Beidleman, C. R.: 1973 ‘Income smoothing: the role of management’//The Accounting Review. -1973. -October. -P.653-667
- Copeland R.M. Income Smoothing//Journal of Accounting Research. -1968. -№6(3). -P.101-116.
- Jones, M. “Creative Accounting, Fraud and International Accounting Scandals”. -John Wiley & Sons, 2011. -576p.
- Naser K. “Creative financial accounting: its nature and use”. -Hemel Hempstead: Prentice Hall, 1993. -343 p.
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