Distortion of the truth in accounting and ethics in accounting

Socoliuc, Marian; Mihai, Ludmila

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dc.contributor.author	Socoliuc, Marian
dc.contributor.author	Mihai, Ludmila
dc.date.accessioned	2020-09-11T08:58:23Z
dc.date.available	2020-09-11T08:58:23Z
dc.date.issued	2017-11
dc.identifier.isbn	978-9975-75-895-6
dc.identifier.uri	${dspace.ui.url}/handle/1234567890/438
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/438
dc.description	SOCOLIUC, Marian, MIHAI, Ludmila. Distortion of the truth in accounting and ethics in accounting. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 149-154. ISBN 978-9975-75-895-6.	en_US
dc.description.abstract	Accounting has evolved greatly from the earliest times to the present, from a "primary economic evidence" to "the measurement, evaluation, knowledge, management and control of assets, debts and equity, and the results obtained from the activity of natural and legal persons ". In all these times, accountants have been tempted to undertake various non-ethical activities to meet their personal needs. Thus, in recent decades, a series of famous financial scandals have emerged, such as: Enron, WorldCom, Andersen. The purpose of the article is to show that the non-ethical behavior of accountants appears not only when incorrect reports are made, but also when accountants falsify information to satisfy their own whims and / or personal needs. JEL: M41, M42	en_US
dc.language.iso	en	en_US
dc.publisher	ASEM	en_US
dc.subject	financial situation	en_US
dc.subject	negative treasury	en_US
dc.subject	treasury flows	en_US
dc.subject	payment instruments	en_US
dc.title	Distortion of the truth in accounting and ethics in accounting	en_US
dc.type	Article	en_US