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CREATIVE DISCLOSURE - FEATURE OF CREATIVE ACCOUNTING

Dumitru Matis, Alina Beattrice Vladu and Dan Dacian Cuzdriorean
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Dumitru Matis: Babes-Bolyai University of Cluj-Napoca Romania
Alina Beattrice Vladu: Babes-Bolyai University of Cluj-Napoca Romania
Dan Dacian Cuzdriorean: Babes-Bolyai University of Cluj-Napoca Romania

Annales Universitatis Apulensis Series Oeconomica, 2012, vol. 1, issue 14, pages 6

Abstract: The purpose of this research is to approach creative disclosure as a feature ofcreative accounting. Also known in the literature as impression management, this demarchecan be found in corporate annual report under forms of distortion of narratives of numericaland graph manipulation. Little is known about the potential effects and consequences of thiskind of manipulation in the practical side of accounting and on decisions made by annualreport users. Creative accounting presented under all its forms of manifestation can directlyaffect the profit and loss account and also the balance sheet and it is also related tomeasurement or disclosure, the latter referring to the extent of to the method of presentation.Since disclosure is also related to credibility of accounting profession.After assessing the area approached we developed a theoretical framework for creativedisclosure.

Keywords: creative disclosure; disclosure quality; disclosure credibility (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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