Zobrazeno 1 - 10 of 20 pro vyhledávání: '"Ciocan, Claudia Cătălina"'
8
Akademický článek
True and Fair View: Incentive or Inhibitor for Creative Accounting?
Autor: Ciocan Claudia-Cătălina
Publikováno v: Ovidius University Annals: Economic Sciences Series, Vol XVII, Iss 1, Pp 451-455 (2017)
The objective of accounting is to present information about the financial position, changes forthe financial position and performance of an economic entity and the financial statements mustpresent a true and fair view of the economic reality for the
Externí odkaz: https://doaj.org/article/19bf5b6caf54436f97327b19ff2a2573
Zobrazit plný text záznamu
9
Akademický článek
Motivations in Choosing Creative Accounting Techniques: A Managerial Perspective
Autor: Ciocan Claudia Cătălina
Publikováno v: Ovidius University Annals: Economic Sciences Series, Vol XVII, Iss 2, Pp 525-530 (2017)
The business world is a competitive one. Thus, managers tend to present their activity and of the company they represent in the best terms possible, so the stakeholders, present and potential, to have the best impression regarding that activity. Beca
Externí odkaz: https://doaj.org/article/08c32ed48b9d40cfac2cec22cc3e53bf
Zobrazit plný text záznamu
10
Akademický článek
The Perception of the Representatives of the Accounting Profession from Romania on the Relationship between Conservatism and True and Fair View.
Autor: CIOCAN, Claudia Cătălina1 ciocan_claudia_catalina@yahoo.com, GEORGESCU, Iuliana1 iuliag@uaic.ro
Publikováno v: Audit Financiar. 2020, Vol. 18 Issue 159, p585-598. 14p.
Zobrazit plný text záznamu

Vyhledávací nástroje:

Upřesnit hledání

Omezení vyhledávání
Plný text Recenzováno Digitální knihovna AV ČR
Zdroje