STUDY REGARDING THE INFLUENCE OF ROMANIAN ACCOUNTING REGULATIONS ON CREATIVE ACCOUNTING TECHNIQUES [PDF]
Annals of the University of Oradea: Economic Science, 2011 The main objective of this paper is the analysis of Romanian accounting regulations and the identification of the impact they have on creative accounting techniques.
GROSANU ADRIAN +2 more
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SOME INSIGHTS REGARDING CREATIVE ACCOUNTING IN ROMANIAN ACCOUNTING ENVIRONMENT - REGULATORS, FINANCIAL AUDITORS AND PROFESSIONAL BODIES OPINION [PDF]
Annals of the University of Oradea: Economic Science, 2011 This empirical study reports the results of a survey designed to explore the existence and magnitude of creative accounting practices in the Romanian accounting environment using as a reference point the opinion of some of the top representative ...
Grosanu Adrian, Vladu Alina Beattrice
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Can Creative Accounting be Equated with Creativity and Called Positive?
Buhalterinės Apskaitos Teorija ir Praktika, 2022 The advent of creative accounting in the middle of the 20th century sparked great interest among researchers and practitioners. In the work of both foreign and Lithuanian scientists, this phenomenon is widely researched and defined as the ability to use ...
Diana Bachtijeva
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Motivation for the use of creative accounting techniques in the conditions of the globalized business environment [PDF]
SHS Web of Conferences, 2020 Although creative accounting is a modern concept, the improvement of business results, their manipulation and fraud in accounting have been known long before its introduction.
Cugova Aneta, Cug Juraj
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Avoiding creative accounting: corporate governance and leadership skills [PDF]
Zeszyty Teoretyczne Rachunkowości, 2019 The subject of the research is the growing criticism of the phenomenon of creative accounting in modern economic systems. The main purpose of the article is to study the issues related to creative accounting and find out whether it is possible, through ...
Hans-Christian Brauweiler +2 more
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Comparing earnings management and creative accounting. A general review [PDF]
Zeszyty Teoretyczne Rachunkowości, 2022 Purpose: The aim of this article is to compare the concepts of earnings management and creative accounting and to determine their similarities and differences.
Diana Bachtijeva, Daiva Tamulevičiené
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Perception of the concept of creative accounting by the Polish public and by accounting professionals [PDF]
Zeszyty Teoretyczne Rachunkowości, 2016 The paper aims to compare definitions of creative accounting developed by accounting theoreticians with its perception by the public and by accounting professionals. The author presents definitions of creative accounting emphasising both its negative and
Artur Hołda
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Creative Accounting: Apakah Suatu Tindakan Ilegal?
Akrual: Jurnal Akuntansi, 2011 This paper aims to explore the environment and the implementation of creative accounting events related to the context of ethical behavior and find solutions and ways to deal with matters creative accounting.
MF. Arrozi Adhikara
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CREATIVE ACCOUNTING PRACTICIES IN SLOVAKIA AFTER PASSING FINANCIAL CRISIS
Copernican Journal of Finance & Accounting, 2017 Fraud in economics and accounting is the practice which is adopted within the framework of accounting system or in other words taking undue advantage of loopholes of accounting system is creative accounting.
Miroslav Škoda +2 more
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Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review
Risks, 2022 Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation.
Ibtihal A. Abed +5 more
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