Abstract
Financial statements are not neutral. Many choices and estimates need to be made and can result in creative accounting, having economic consequences.
Translated title of the contribution | Playing with accounting figures |
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Original language | Dutch |
Pages (from-to) | 43-51 |
Number of pages | 9 |
Journal | Tijdschrift voor jaarrekeningenrecht |
Volume | 2 |
Publication status | Published - 2021 |