THE CREATIVE ACCOUNTING CONCEPT IN THE CURRENT ECONOMIC CONTEXT APPROACHED FROM DIFFERENT PERSPECTIVES IN THE LIGHT OF MOTIVATIONS UNDERLYING THE MODELLING OF FISCAL YEAR RESULT
This article is trying to tackle the relationships which exist between three dimensions of economic reality.The objective of this article is to contribute to Cooler the study of determinants of accounting result management.The accounting result management deviates from the accounting principles (honesty, regularity and faithful image) and finds its