Motivation for the use of creative accounting techniques in the conditions of the globalized business environment

Although creative accounting is a modern concept, the improvement of business results, their manipulation and fraud in accounting have been known long before its introduction. It is not easy to prepare the conditions for practicing creative accounting, however the current theory is full of knowledge...

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Bibliographic Details
Main Authors: Cugova Aneta, Cug Juraj
Format: Article
Language:English
Published: EDP Sciences 2020-01-01
Series:SHS Web of Conferences
Online Access:https://www.shs-conferences.org/articles/shsconf/pdf/2020/02/shsconf_glob2020_01004.pdf