文章基本信息

标题：A BRIEF ANALYSIS OF CREATIVE ACCOUNTING
本地全文：下载
作者：ANA-MARIA COMÂNDARU (ANDREI) ; ADRIANA HORAICU ; VOLODEA MATEEVICI 等
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2021
期号：2
页码：115-123
语种：English
出版社：Academica Brâncuşi
摘要：Creative Accounting is an Anglo-Saxon concept that describes communication practices and techniques, often at the limit of law and lawlessness, where the information in the financial statements is adjusted by professional accountants so as to satisfy the interests of their users. The positive aspect of creative accounting (exploiting the gaps in accounting standards and norms to provide solutions to existing problems) is diminished by accountants who use their knowledge to manipulate accounting information on which the position and performance of the entity are valued. The link between creative accounting practices and business decline has been highlighted by the numerous economic scandals that have led to flawed bankruptcies. The objective of this research is to identify creative accounting techniques and the risks of using them in the context of overcoming the limit between legality and illegality. In order to realize the present article, I will use the theoretical documentation, based on the specialized papers that exist at international level, but also on an empirical research based on the studies of the big bankruptcies of the international companies that used creative accounting techniques.