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Studia Universitatis „Vasile Goldis” Arad – Economics Series
Volume 30 (2020): Issue 3 (September 2020)
Open Access
Manipulation of Financial Statements Through the Use of Creative Accounting. Case of Romanian Companies
Ioana-Lavinia Safta
Ioana-Lavinia Safta
,
Monica Violeta Achim
Monica Violeta Achim
and
Sorin Nicolae Borlea
Sorin Nicolae Borlea
| Jul 16, 2020
Studia Universitatis „Vasile Goldis” Arad – Economics Series
Volume 30 (2020): Issue 3 (September 2020)
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Published Online:
Jul 16, 2020
Page range:
90 - 107
Received:
Feb 01, 2020
Accepted:
Apr 01, 2020
DOI:
https://doi.org/10.2478/sues-2020-0019
Keywords
creative accounting
,
manipulation
,
non-manipulation
,
financial statements
,
users of accounting information
© 2020 Ioana-Lavinia Safta et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.
Ioana-Lavinia Safta
Babeş-Bolyai University,
Cluj-Napoca, Romania
Monica Violeta Achim
Babeş-Bolyai University,
Cluj-Napoca, Romania
Sorin Nicolae Borlea
Vasile Goldis Western University of Arad, Romania University of Oradea,
Romania