TY - JOUR AU - Tokarski, Maciej PY - 2008/01/01 Y2 - 2024/03/29 TI - Kreatywna księgowość a fałszowanie sprawozdań finansowych JF - Przedsiębiorczość - Edukacja JA - PE VL - 4 IS - 0 SE - Artykuły DO - 10.24917/20833296.4.28 UR - https://p-e.up.krakow.pl/article/view/567 SP - 289-295 AB - The balance policy is not the art of what is possible but also the art of what is permissible bythe law. Testify about these occurrences qualified as: creative accounting, window dressing,incomes smoothing or off balance sheet financing. The aim of article is to present the mainfactors of creative accounting – based on the examples of analyses many firms from the worldand Polish companies – as an instrument of management in the company. ER -