Buscar
Mostrando ítems 1-10 de 6162
Creative accounting and financial information: accesses and implicationsContabilidad creativa e información financiera: aciertos e implicaciones
Actualmente en los diferentes ámbitos de la sociedad existe un ambiente de desconfianza e incertidumbre generado en el registro y manejo de los hechos económicos de algunas empresas, debido a los recurrentes casos de ...
Public sector creative accounting: a literature review
(SSRN, 2014)
Creative Accounting (CA) is not a new issue in Accounting literature. Several studies and literature reviews identify the opportunities, incentives, methods and objectives that guide such a practice in the private sector. ...
Why do some governments resort to 'creative accounting' but not others? Fiscal governance in the Brazilian federation
(Sage Publications Ltd, 2014-11)
This paper investigates the determinants of compliance with fiscal rules. Using information from 27 Brazilian state governments, the paper shows that the level of political competition and the degree of political autonomy ...
Accounting demonstrations of political parties as an instrument for the effective transparency and accountability in the eligibility of electoral accounts
(Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración, 2020-07-01)
This article aims to present the importance of the accounting evidence in responsibility and transparency of the political parties’ accounts, especially in relation to the accountability of the use of the resources of the ...
Creative accounting: main causes that motivate its use in companies of the San Francisco Municipality of Zulia State in VenezuelaContabilidad creativa: principales causas que motivan su uso en las empresas del municipio San Francisco del estado Zulia, Venezuela
(Universidad Centroccidental Lisandro Alvarado, 2021)
Análise da percepção acerca da contabilidade criativa sob a ótica de: acadêmicos, professores e profissionais da contabilidade do município de Pato Branco - PR
(Universidade Tecnológica Federal do ParanáPato BrancoBrasilDepartamento Acadêmico de Ciências ContábeisCiências ContábeisUTFPR, 2018-10-25)
The term "creative accounting" emerges to describe the practice in which accountants use their knowledge about accounting standards to present statements that reflect desired outcomes that do not always reflect reality. ...
Análise da percepção acerca da contabilidade criativa sob a ótica de: acadêmicos, professores e profissionais da contabilidade do município de Pato Branco - PR
(Universidade Tecnológica Federal do ParanáPato BrancoBrasilDepartamento Acadêmico de Ciências ContábeisCiências ContábeisUTFPR, 2018-10-25)
The term "creative accounting" emerges to describe the practice in which accountants use their knowledge about accounting standards to present statements that reflect desired outcomes that do not always reflect reality. ...