What lies beneath: fairness or creative accounting?.

      Аннотация: This book is different from all in the field, monochrome and polychrome, culturalist and philosophical, theoretical and pragmatic in the arena of true and fair view and creative accounting. The author convinces the reader to become a participant in the discussion, since the emerging ideas are dense, challenging, even overwhelming. Written under the aegis of a clear style, the book is concerned primarily to get to know better some of the margins of error in accounting.

Ключевые слова: Ethics, earnings management, creative accounting, accruals, true and fair view