Michulek, Jakub; Gajanova, Lubica; Križanová, Anna; … - In: Administrative Sciences : open access journal 14 (2024) 7, pp. 1-16
Studies on creative accounting date back to the latter part of the 20th century. Creative accounting is still a big challenge in financial accounting. The problem of financial statement manipulation might be investigated, for instance, from an accounting, legal, ethical, or psychological...