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Title: | Rachunkowość Kreatywna i Agresywna |
Other Titles: | Creative and Aggressive Accounting |
Authors: | Pięcek, Ewa |
Keywords: | rachunkowość kreatywna rachunkowość agresywna ENRON accounting |
Issue Date: | Mar-2023 |
Publisher: | ASEM |
Abstract: | In recent years, the phenomenon of modification of accounting documents can be observed. Data transformation often has serious legal consequences, but at the same time it can be acceptable and legal. The article introduces the concept of creative and aggressive accounting and shows the consequences of aggressive accounting on the example of Enron. CZU: 657.37:657.1(438); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.34 |
Description: | PIĘCEK, Ewa. Rachunkowość Kreatywna i Agresywna = Creative and Aggressive Accounting. Koord. naukowy: BRZEZIŃSKI, Cezary. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 273-277. ISBN 978-9975-147-93-4 (PDF). |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/2699 |
ISBN: | 978-9975-147-93-4(PDF) |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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ISSC 2023_09-10 martie_p273-277.pdf | 403.66 kB | Adobe PDF | ![]() View/Open |
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