CREATIVE ACCOUNTING, AN EXPRESSION OF THE DISCONNECTION BETWEEN ACCOUNTING AND TAXATION

@inproceedings{Groanu2012CREATIVEAA,
  title={CREATIVE ACCOUNTING, AN EXPRESSION OF THE DISCONNECTION BETWEEN ACCOUNTING AND TAXATION},
  author={Adrian Groșanu and Paula Ramona Răchişan and Sorin Romulus Berinde},
  year={2012}
}
In the context of a developed capital market, the dimensioning of the accountingprofit is very important for investors, considering the financing of the economic entities to ahigher degree than that offered by the banking system. We intend to emphasize some risks thatappear from the perspective of creative accountancy (an expression of the disconnectionbetween accountancy and taxation). The risks consist in some less ethical tendencies ofartificially oversizing and undersizing the accounting… 
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