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True And Fair View And Creative Accounting Conceptual Delimitations Based On Papineau`S Tree Methodology

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Listed:
  • Alina Beattrice Vladu
  • Dumitru MatiÅŸ
  • Oriol Amat Salas

Abstract

Our theoretical research was developed based on Papineau's methodology in order to be able to develop a comprehensive framework by constructing an internal history of the literature. By using this particular approach the main body of the literature is summarized conducting in the end to a rigorous and comprehensive understanding of it with fruitful implications. Both true and fair view and creative accounting are dynamic concepts that comprised various debates in the literature regarding to their conceptual delimitations and definition. One implication of our study is related to the elaboration of definitions for true and fair view and further terminology assessment for creative accounting, based on the main findings reflected by conducting Papineau`s methodology. Other implication can be related to the internal construction history of the literature and presenting the primary core terms comprised in the area of research of true and fair view and creative accounting.

Suggested Citation

  • Alina Beattrice Vladu & Dumitru MatiÅŸ & Oriol Amat Salas, 2012. "True And Fair View And Creative Accounting Conceptual Delimitations Based On Papineau`S Tree Methodology," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-9.
    • Handle: RePEc:alu:journl:v:1:y:2012:i:14:p:9
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    References listed on IDEAS

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    1. David Alexander, 1993. "A European true and fair view?," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 17-46.
    2. Alina Beattrice Vladu & Dumitru MatiÅŸ, 2010. "Corporate Governance And Creative Accounting: Two Concepts Strongly Connected? Some Intersting Insights Highlighted By Constructing The Internal History Of A Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-33.
    3. Craig Deegan & Pamela Kent & Ching-Ju Lin, 1994. "The True And Fair View: A Study Of Australian Auditors‘ Application Of the Concept," Australian Accounting Review, CPA Australia, vol. 4(7), pages 2-12, May.
    4. Anand Mohan Goel, 2003. "Why Do Firms Smooth Earnings?," The Journal of Business, University of Chicago Press, vol. 76(1), pages 151-192, January.
    5. Bagnoli, Mark & Watts, Susan G., 2000. "The effect of relative performance evaluation on earnings management: a game-theoretic approach," Journal of Accounting and Public Policy, Elsevier, vol. 19(4-5), pages 377-397.
    6. Dieter Ordelheide, 1996. "True and fair view," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 495-506.
    7. David Alexander, 1993. "A European true and fair view?," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 59-80.
    8. Peter Walton, 1993. "Introduction: the true and fair view in British accounting," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 49-58.
    9. Dieter Ordelheide, 1993. "True and fair view," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 81-90.
    10. Oriol Amat & Catherine Gowthorpe, 2004. "Creative accounting: Nature, incidence and ethical issues," Economics Working Papers 749, Department of Economics and Business, Universitat Pompeu Fabra.
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    Cited by:

    1. Viorel TURCANU & Irina GOLOCIALOVA, 2016. "Accounting truth and its assurance in entities from the Republic of Moldova," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 769-769.
    2. Maria Margarida Serra Marques Martins de Moura Saraiva & Flamino José Leal Viola, 2015. "Quality costs and Corporate Taxation. Literature review," CEFAGE-UE Working Papers 2015_13, University of Evora, CEFAGE-UE (Portugal).

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    More about this item

    Keywords

    true and fair view; creative accounting; Papineau`s tree methodology;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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