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International Financial Crisis and Creative Accounting

Author

Listed:
  • Costuleanu Carmen Luiza

    („Petre Andrei” University of Iasi Faculty of Economics,)

  • Codreanu Carmen Mariana

    („Petre Andrei” University of Iasi Faculty of Economics,)

Abstract

The expression „business ethics” refers to what is right, fair and true in an ensemble of enterprises, transactions or efforts, named in a generic way businesses. During the last two decades, within accounting two major events took place, having a tight connection one with the other. The first one is using a series of evaluating criteria, change which had as a consequence the output of information for a restricted, privileged group of users. The second one, determined by the occurrence of the first one, is the extension of preoccupations for introducing new ethic rules in accounting. Relevant in this sense is the Anglo-Saxon flow “business ethics”, which refers to an all research of the endogenous criteria to define the concept of ethics.

Suggested Citation

  • Costuleanu Carmen Luiza & Codreanu Carmen Mariana, 2010. "International Financial Crisis and Creative Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 144-148, October.
    • Handle: RePEc:ovi:oviste:v:10:y:2010:i:2:p:144-148
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    More about this item

    Keywords

    international financial crisis; creative accounting; business; ethics; normalization.;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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