Abstract in English

References used

Oriol Amt, John Blake and Olivers: The Ethics of creative Accounting: Some Spanish Evidence, Journal of Economic Latetature classification, April 2000, p.6–7
Balaciu, Diana: Is Creative Accounting A form of manipulation University of Oradeor, Faculty of Economics, Department of Finance Accounting, Journal accredited CNCSIS-Category B+, Tom xvII, 2008 – volume III, p. 936
Jameson, M., A practical guide to creative accounting. Kogan Page, London. 1988, p20

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