Big Bath as a Determinant of Creative Accounting in Small and Micro Enterprises
Creative accounting is a 21st century phenomenon and in the context of the economic crisis and deficit budget it has been receiving increasing attention, in particular in the area of prevention and detection of accounting manipulation. The focus of the research on small and micro-enterprises stems f...
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Format: | Article |
Language: | English |
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Mendel University Press
2015-01-01
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Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
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Online Access: | https://acta.mendelu.cz/63/5/1779/ |