Techniques of Handling of Accounting Documents and Detection of Creative Accounting Using Foreign Models in the Conditions of the Slovak Republic
Accounting, Reporting, and Financial Analysis: 36FINACC 2020
This article deals with creative accounting and specific handling techniques, which are widespread throughout the world and thus in the Slovak Republic. The situation that Enron started has gradually spread around the world, as evidenced by the scandals of WorldCom, Tyco, etc. Techniques began to…