CREATIVE ACCOUNTING AND TAX DODGING
CREATIVE ACCOUNTING AND TAX DODGING
Author(s): Rada Doina Subject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: accounting principles; annual situations; manipulation; financial information; tax dodging.
Summary/Abstract: 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.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 22/2012
- Issue No: 3
- Page Range: 141-146
- Page Count: 6
- Language: English
