This paper empirically and critically investigates the issue of creative accounting in financial reporting. It not only … analyzes the ethical responsibility of creative accounting but also focuses on other factors which influence the financial … professional attitude. Creative accounting is neither an illegal nor legal only the maximum use of it pushes a company in scandals …

The main objective of this paper is the analysis of Romanian accounting regulations and the identification of the … impact they have on creative accounting techniques. Also, we shall investigate the influence some of these creative … accounting techniques have on the true and fair value. Basically, we desire to answer the question: to what extent is being …

Although creative accounting practices are not at all recent, only since 2000 this phenomenon has been widely … publicized because of the financial scandals that had erupted worldwide. Obviously, creative accounting practices came to be used … accounting phenomenon and on other subjects deriving from it, we considered both interesting and necessary an analysis of the …

The concept of corporate governance has come into the spotlight after the big accounting scandals. Corporate governance … represents the manner in which a company is managed and controlled, and this aspect is closely related to the creative accounting … encourage but also discourage accounting manipulation. We tend to agree with the authors who claim that certain changes within …

. The connection betweenthis topic and creative accounting was debated in the literature since the latter occurrence …

financial expertise: accounting and non-accounting financial expertise. Findings – The results support the notion that an …