Vladu, Alina Beattrice; Amat, Oriol; Cuzdriorean, Dan Dacian - Department of Economics and Business, Universitat … - 2014
Preparers of accounting information are in a position to manipulate the view of economic reality presented in this information to interested parties. These manipulations can be regarded as morally reprehensible because they are not fair to users, they involve an unjust exercise of power, and...