CREATIVE ACCOUNTING AND TAX DODGING
Creative accounting represents the way in which professional accountants, based on their knowledge, perform certain misconducts with the purpose of manipulating the figures in the annual accounts. Apparently the things are all right, but in reality the principles of accounting are completely left as...
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| Format: | Article |
| Language: | English |
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Sciendo
2012-01-01
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| Series: | Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice |
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| Online Access: | http://www.uvvg.ro/studiaeconomia/images/2012/p3/20.%20Doina%20Rada%20-%20CREATIVE%20ACCOUNTING%20AND%20TAX%20DODGING.pdf |
| Summary: | Creative accounting represents the way in which professional accountants, based on their knowledge, perform certain misconducts with the purpose of manipulating the figures in the annual accounts. Apparently the things are all right, but in reality the principles of accounting are completely left aside. The consequences are multiple, and we may cite among them tax dodging. |
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| ISSN: | 1584-2339 2285-3065 |