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...

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Bibliographic Details
Main Authors: Alice Mariana Preda (Simion), Gabriela Mangu (Giurea), Monica Adriana Tegledi
Format: Article
Language:English
Published: Danubius University 2022-12-01
Series:Acta Universitatis Danubius: Oeconomica
Subjects:
Online Access:https://dj.univ-danubius.ro/index.php/AUDOE/article/view/2083