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Manipulation of Financial Statements Through the Use of Creative Accounting. Case of Romanian Companies Cover

Manipulation of Financial Statements Through the Use of Creative Accounting. Case of Romanian Companies

Studia Universitatis „Vasile Goldis” Arad – Economics Series
Volume 30 (2020): Issue 3 (September 2020)
By: Ioana-Lavinia Safta,  Monica Violeta Achim and  Sorin Nicolae Borlea  
Open Access
|Jul 2020

Authors

Ioana-Lavinia Safta

lavinia_s15@yahoo.com

Babeş-Bolyai University, Cluj-Napoca, Romania

Monica Violeta Achim

monicaachim@yahoo.com

Babeş-Bolyai University, Cluj-Napoca, Romania

Sorin Nicolae Borlea

snborlea@yahoo.com

Vasile Goldis Western University of Arad, Romania University of Oradea, Romania
DOI: https://doi.org/10.2478/sues-2020-0019 | Journal eISSN: 2285-3065 | Journal ISSN: 1584-2339
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Language: English
Page range: 90 - 107
Submitted on: Feb 1, 2020
Accepted on: Apr 1, 2020
Published on: Jul 16, 2020
Published by: Vasile Goldis Western University of Arad
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year
Keywords:
creative accounting,
manipulation,
non-manipulation,
financial statements,
users of accounting information
Related subjects:
Business and economics,
Political economics,
Economic policy,
Business management,
Financial reporting, group accounting, accounting and balancing,
Marketing, sales, customer relations,
Industries,
Banks, financial service provider, insurers

© 2020 Ioana-Lavinia Safta, Monica Violeta Achim, Sorin Nicolae Borlea, published by Vasile Goldis Western University of Arad
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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