Ciuhureanu, Alina Teodora; Balteş, Nicolae; Gorski, … - In: Annals of the University of Petrosani, Economics 9 (2009) 1, pp. 165-172
. But, in order to take reality, and not „creativity” based decisions, the financial statements must offer a true and fair … view of the company, the managers’ opinion regarding this matter being captured, through a selective research. …