Moldovan, Rucsandra Livia; Achim, Sorin Adrian; … - In: Analele Stiintifice ale Universitatii "Alexandru Ioan … 2010SE (2010) july, pp. 51-62
In this paper, we aim to discuss the role of creative accounting as a technique of accounts manipulation in contrast with the fundamental principle of accounting – fair view presentation, and the ethics of the accounting profession. In order to do so, we review the opinions of various authors...