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Ismail Erkan Çelik
Pág. 47 - 58
Many reasons lie at the base of all financial crises from the past to the present. If we take into consideration the 2008 subprime mortgage crisis, the only reason cannot be mortgage loans. But the mortgage issue continued to advance and created several ...
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Fizza Tassadaq,Qaisar Ali Malik
Pág. 544 - 551
This paper empirically and critically investigates the issue of creative accounting in financial reporting. It not only analyzes the ethical responsibility of creative accounting but also focuses on other factors which influence the financial reporting l...
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Tadija Djukic,Milo? Pavlovic
Pág. 227 - 235
Financial reporting system has been developed to provide reliable information for its users. However, regardless of how much is striving that financial reporting system provides quality information, yet there are certain circumstances that can lead to mi...
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John F. Boschen, Denise A. Jones, Kimberly J. Smith
The accounting for employee stock options has long been a subject of debate among executives, regulators, and standard-setters. The accounting standard passed by the Financial Accounting Standards Board (FASB) in 2004 allows for more creative design of t...
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Silvia Lazarescu (Marinescu)
Pág. pp. 44 - 48
In the literature, controversies have arisen concerning the link between accounting and fiscal evasion, which are the object of debates among specialists from different specialized organizations from many countries. Under the term of ?creative accounting...
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