The struggle against creative accounting: Is "true and fair view" part of the problem or part of the solution?
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- dc.contributor.author Amat Salas, Oriolca
- dc.contributor.author Blake, Johnca
- dc.contributor.author Oliveras, Esterca
- dc.contributor.other Universitat Pompeu Fabra. Departament d'Economia i Empresa
- dc.date.accessioned 2017-07-26T12:08:02Z
- dc.date.available 2017-07-26T12:08:02Z
- dc.date.issued 1999-03-01
- dc.date.modified 2017-07-23T02:04:21Z
- dc.description.abstract Creative accounting is a growing issue of interest in Spain. In this article we argue that the concept true and fair view can limit or promote the use of creative accounting depending upon its interpretation. We review the range of meanings that true and fair view can take at an international level and compare the experience of the United Kingdom with the Australian one by analysing the use of true and fair view to limit creative accounting. Finally, we suggest lines of action to be considered by the Spanish accounting standards-setting institutions.
- dc.format.mimetype application/pdfca
- dc.identifier https://econ-papers.upf.edu/ca/paper.php?id=363
- dc.identifier.uri http://hdl.handle.net/10230/776
- dc.language.iso eng
- dc.relation.ispartofseries Economics and Business Working Papers Series; 363
- dc.rights L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons
- dc.rights.accessRights info:eu-repo/semantics/openAccess
- dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
- dc.subject.keyword creative accounting
- dc.subject.keyword imagen fiel
- dc.subject.keyword true and fair view
- dc.subject.keyword accounting regulation
- dc.subject.keyword Finance and Accounting
- dc.title The struggle against creative accounting: Is "true and fair view" part of the problem or part of the solution?ca
- dc.type info:eu-repo/semantics/workingPaper