The Use of Accounting Judgement in the Application of Creative Accounting Policies and Practices
Creative accounting emerged at the beginning of the last century in the economies of Anglo-Saxon countries to respond to the increasingly varied requirements of users of accounting information in the context of the growing complexity of economic reality. Financial interests and business pressures h...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Danubius University
2022-12-01
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Series: | Acta Universitatis Danubius: Oeconomica |
Subjects: | |
Online Access: | https://dj.univ-danubius.ro/index.php/AUDOE/article/view/2083 |