CREATIVE ACCOUNTING AND TAX DODGING
| Autor: | Doina Rada |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2012 |
| Předmět: | |
| Zdroj: | Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, Vol 22, Iss 3, Pp 141-146 (2012) |
| Druh dokumentu: | article |
| ISSN: | 1584-2339 2285-3065 |
| Popis: | 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. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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