Balaciu, Diana Elisabeta; Bogdan, Victoria; Feleagă, … - In: Journal of accounting & management information systems … 13 (2014) 4, pp. 643-664
The research aims to make an introspection of the irrational behavior of the managers who, being under the pressure of sending as favorable as possible signals to different categories of users regarding the enterprise they manage, are tempted to use creative accounting techniques. The research...