Amat, Oriol; Blake, John; Oliveras, Ester - Department of Economics and Business, Universitat … - 1999
Creative accounting is a growing issue of interest in Spain. In this article we argue that the concept true and fair … that true and fair view can take at an international level and compare the experience of the United Kingdom with the … Australian one by analysing the use of true and fair view to limit creative accounting. Finally, we suggest lines of action to be …