Taming creative accounting via international financial reporting standards: The Nigerian scenario
Creative accounting has remained a contentious issue, raising series of arguments in the accounting literature. These arguments are premised on twofold: positive creative accounting (ethical) and negative creative accounting (unethical). Positive creative accounting is grounded on ‘fair’ accounting...
| Main Authors: | , |
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| Format: | Article |
| Language: | ces |
| Published: |
Vydavatelství ZČU v Plzni
2017-12-01
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| Series: | Trendy v podnikání |
| Subjects: | |
| Online Access: | http://www.fek.zcu.cz/tvp/doc/akt/4-2016-clanek-2.pdf |