whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business …The term 'creative accounting' can be defined in a number of ways. Initially we will offer this definition: 'a process …'. To investigate the ethical issues raised by creative accounting we will: - Explore some definitions of creative …

sectors, agriculture has traditionally been excluded from accounting standards. Nevertheless, to support its Common … accounting cycle but as an extensive questionnaire. This questionnaire refers to assets, liabilities, revenues and expenses, and …, the definitions used in the questionnaire and the way data is aggregated often appear flawed from an accounting …

. The aim of this paper is to provide empirical evidence that the use of accounting-based information could significantly … sample of farms of Catalonia, Spain. One model included non-accounting-based variables, while the other also considered … accounting-based variables. It was found that accounting added significant information to predict various degrees of farm …

. Firstly, this paper considers the relevance of international accounting harmonisation for European business. It then proceeds …Despite attempts to secure harmonisation of accounting practice, significant variations in accounting rules and … to examine accounting regulation in three countries: Spain, Sweden and Austria, highlighting the key regulatory issues of …