文章基本信息

标题：A Brief Review Of Creative Accounting Literature And Its Consequences In Practice
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作者：Diana Balaciu ; University of Oradea Victoria Bogdan ; University of Oradea Alina Beattrice Vladu 等
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2009
卷号：1
期号：11
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：Our research has as main objective a short review of the aspects approached at the European level regarding the role that creative accounting plays in the life of an enterprise. In order to achieve our goal, we have analysed approximately 40 academic articles indexed in international database, such as Science Direct, Emerald and ProQuest. We have used a longitudinal classification of the selected articles, studied between the years 1999 and 2009; we have tried, also, a classification of these papers according to the most frequent debating themes. In the end of our research, we have formulated our own conclusion,, that there is no unanimously or unifying accepted theory at the international or European level regarding what is, what the creative accounting represents or which are its basic principles.
关键词：creative accounting; financial scandals; financial reporting