Problematics of Creative Accounting and Earnings Management in the Context of the Development of Accounting Theories

The beginnings of accounting can be found even in the 14st century, when trade transactions began to be recorded in the books of account. To this day, accounting has evolved at certain stages, depending on goals were set for the accounting for that period. In the article after concluding the analysi...

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Bibliographic Details
Main Author: Diana Bachtijeva
Format: Article
Language:English
Published: Vilnius University Press 2021-01-01
Series:Buhalterinės Apskaitos Teorija ir Praktika
Subjects:
Online Access:https://www.journals.vu.lt/BATP/article/view/22420