Wpływ zjawisk window dressing i kreatywnej księgowości na obraz sprawozdania finansowego przedsiębiorstwa
The Impact of “Window Dressing” and Creative Accounting on the True and Fair View of Financial Statements
Author(s): Joanna WyrobekSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Krakowie
Keywords: creative accounting; financial reporting; accounting; window dressing; financial analysis; financial crime
Summary/Abstract: The purpose of the paper is to present financial manipulation techniques that were popular in Poland in 2013. The paper is based on interviews with entrepreneurs and a review of previous papers on this subject. The paper also contains a review of selected new legal regulations in Poland intended to counteract and prevent certain types of fraud described in the paper.
Journal: Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
- Issue Year: 928/2014
- Issue No: 04
- Page Range: 71-83
- Page Count: 13
- Language: Polish
