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The struggle against creative accounting: Is "true and fair view" part of the problem or part of the solution?

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Abstract

Creative accounting is a growing issue of interest in Spain. In this article we argue that the concept true and fair view can limit or promote the use of creative accounting depending upon its interpretation. We review the range of meanings that true and fair view can take at an international level and compare the experience of the United Kingdom with the Australian one by analysing the use of true and fair view to limit creative accounting. Finally, we suggest lines of action to be considered by the Spanish accounting standards-setting institutions.

Suggested Citation

  • Oriol Amat & John Blake & Ester Oliveras, 1999. "The struggle against creative accounting: Is "true and fair view" part of the problem or part of the solution?," Economics Working Papers 363, Department of Economics and Business, Universitat Pompeu Fabra.
    • Handle: RePEc:upf:upfgen:363
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    Cited by:

    1. Silviu Constantin NASTASIA, 2020. "Detection Of Creative Accounting Practices," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(2), pages 178-183.
    2. Violeta Isai & Simona Anca Cozma, 2015. "The Conflict Between The True And Fair View And The Prudence In Romanian Accounting," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 473-476.
    3. Ciocan Claudia-Cătălina, 2017. "True and Fair View: Incentive or Inhibitor for Creative Accounting?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 451-455, June.

    More about this item

    Keywords

    Creative accounting; imagen fiel; true and fair view; accounting regulation;
    All these keywords.

    JEL classification:

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

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