文章基本信息

标题：International Financial Crisis and Creative Accounting
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作者：Costuleanu Carmen Luiza ; Codreanu Carmen Mariana
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：2
语种：English
出版社：Ovidius University Press
摘要：The expression „business ethics” refers to what is right,fair and true in an ensemble of enterprises,transactions or efforts,named in a generic way businesses. During the last two decades,within accounting two major events took place,having a tight connection one with the other. The first one is using a series of evaluating criteria,change which had as a consequence the output of information for a restricted,privileged group of users. The second one,determined by the occurrence of the first one,is the extension of preoccupations for introducing new ethic rules in accounting. Relevant in this sense is the Anglo-Saxon flow “business ethics”,which refers to an all research of the endogenous criteria to define the concept of ethics.
关键词：international financial crisis;creative accounting;business;ethics;normalization.