Accounting--by principle or design?
著者
書誌事項
Accounting--by principle or design?
Praeger, 2003
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Distinguishing between accounting by design, in which accounting techniques and solutions are selected because they fit a pre-established goal, and accounting by principle, in which accounting techniques and solutions are selected according to principle and regardless of whether they mesh with preconceived ideas about the outcome, Riahi-Belkaoui describes designed accounting in detail. Characteristics of accounting by design can be found in income smoothing, earnings management, creative accounting, fraud, and slack. Preparers and users of accounting information, and anyone interested in the burgeoning accounting crisis, should find this book very valuable.
目次
Preface Income Smoothing Earnings Management Creativity in Accounting Fraud in Accounting Slack in Accounting Index
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