The Impact of “Window Dressing” and Creative Accounting on the True and Fair View of Financial Statements Cover Image

Wpływ zjawisk window dressing i kreatywnej księgowości na obraz sprawozdania finansowego przedsiębiorstwa
The Impact of “Window Dressing” and Creative Accounting on the True and Fair View of Financial Statements

Author(s): Joanna Wyrobek
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Krakowie
Keywords: creative accounting; financial reporting; accounting; window dressing; financial analysis; financial crime

Summary/Abstract: The purpose of the paper is to present financial manipulation techniques that were popular in Poland in 2013. The paper is based on interviews with entrepreneurs and a review of previous papers on this subject. The paper also contains a review of selected new legal regulations in Poland intended to counteract and prevent certain types of fraud described in the paper.

  • Issue Year: 928/2014
  • Issue No: 04
  • Page Range: 71-83
  • Page Count: 13
  • Language: Polish