Creative Accounting
نویسندگان
چکیده
منابع مشابه
Working Paper Ethics and Creative Accounting : Some Empirical Evidence on Accounting for Intangibles in Spain
Recent research shows that financial reports are losing relevance. Mainly this is due to the growing strategic importance of intangible assets in the performance of a company. A possible solution is to modify accounting standards so that statements include more self-generated intangible assets, taking into account with their inherent risk and difficulty of valuation. We surveyed loan officers w...
متن کاملCreative Accounting: An Empirical Study from Professional Prospective
Our research objective is to show the effect of creative accounting on the performance of the company which uses these techniques to manipulate their accounts to show desired results. We also discussed about different types of creative accounting and parties involved in it and what are the motivation factors so that people are involved in creative accounting techniques. We also analysed involve...
متن کاملBig Bath as a Determinant of Creative Accounting in Small and Micro Enterprises
ZEMÁNKOVÁ LENKA. 2015. Big Bath as a Determinant of Creative Accounting in Small and Micro Enterprises. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 63(5): 1779–1785. Creative accounting is a 21st century phenomenon and in the context of the economic crisis and defi cit budget it has been receiving increasing attention, in particular in the area of prevention and dete...
متن کاملAccounting for Bias in the Evaluation of Creative Computational Systems: An Assessment of DARCI
Recent investigations into the assessment and evaluation of “creative” systems in the field of computational creativity have disclosed several problems common to research within the field. We perform a practical evaluation of the latest iteration of the creative system, DARCI, attempting to address some of these problems using a specially designed, but generalizable, online human survey. Of not...
متن کاملCreative Accounting and the Quality of Audit Institutions : The Achilles ’ heel of the Fiscal Responsibility
Creative accounting has been documented in OECD countries (Milesi-Ferreti 2003, Bernoth and Wolff 2008, Von Hagen and Wolff 2006). In this paper we investigate the extension of the use of creative accounting at the subnational level in Brazil. Despite the hard budget constraints imposed by the Fiscal Responsibility Law in 2000, the Brazilian state governors retain some strategically ability to ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Nature
سال: 2008
ISSN: 0028-0836,1476-4687
DOI: 10.1038/twas08.44a