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National Repository of Grey Literature

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Creative accounting Horák, Matěj ; Procházka, David (advisor) ; Molín, Jan (referee) Creative accounting within the meaning of false information in the financial statements of companies. The term "creative accounting" in historical context - Enron, Big five (audit firms), SOX. Definition of an offender profile and his main motives. Punishments in the Czech Republic compared to the U.S. The most recent cases of creative accounting frauds - Olympus, Lehman Brothers, Barclays, Groupon,Czech Airlines. Detailed record

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