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The Balance between Exceptional Cases and the Risk of Fake: An Ever Present Theme

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  • Maria Teresa Bianchi

Abstract

Purpose- The purpose of this paper is to show that the false in the budget is due to false accounting and not false evaluation.Design/methodology/approach- Research articles from the most relevant Italian and foreign journals, from the period when this phenomenon was studied by the doctrine, in favor of or against the reformed subject, to ensure a complete analysis of the case. Practical case refers to work experience from the author of the paper. The methodology used in the paper is that of qualitative analysis.Originality- The author proposes this paper because on this reform most of the doctrine has expressed often divergent opinion and the author wanted to clarify the phenomenon.Findings- The author demonstrates, by the case, that there are several ways to represent the business reality correctly and therefore that the false in the budget can be objectively present in the accounting and not in the valuation.

Suggested Citation

  • Maria Teresa Bianchi, 2018. "The Balance between Exceptional Cases and the Risk of Fake: An Ever Present Theme," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(2), pages 245-245, January.
    • Handle: RePEc:ibn:ijbmjn:v:13:y:2018:i:2:p:245
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    References listed on IDEAS

    as
    1. Virginia Skidmore Rutledge & Michael Moore & Mr. Marc C Dobler & Wouter Bossu & Nadège Jassaud & Ms. Jianping Zhou, 2012. "From Bail-out to Bail-in: Mandatory Debt Restructuring of Systemic Financial Institutions," IMF Staff Discussion Notes 2012/003, International Monetary Fund.
    2. Virginia Skidmore Rutledge & Michael Moore & Marc C Dobler & Wouter Bossu & Nadège Jassaud & Jianping Zhou, 2012. "From Bail-out to Bail-in; Mandatory Debt Restructuring of Systemic Financial Institutions," IMF Staff Discussion Notes 12/03, International Monetary Fund.
    3. Georgiou, Omiros & Jack, Lisa, 2011. "In pursuit of legitimacy: A history behind fair value accounting," The British Accounting Review, Elsevier, vol. 43(4), pages 311-323.
    4. John Raymond LaBrosse & Rodrigo Olivares-Caminal & Dalvinder Singh, 2014. "The EU bank recovery and resolution directive – Some observations on the financing arrangements," Journal of Banking Regulation, Palgrave Macmillan, vol. 15(3-4), pages 218-226, September.
    5. Iatridis, George & Valahi, Styliani, 2010. "Voluntary IAS 1 accounting disclosures prior to official IAS adoption: An empirical investigation of UK firms," Research in International Business and Finance, Elsevier, vol. 24(1), pages 1-14, January.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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