Analysis of Creative Accounting – Faithful Image Relationship and Creative Accounting – Fraud Relationship

Gînţa Anca Ioana () and Țirău Adrian Ioan ()
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Gînţa Anca Ioana: “1st December 1918†University of Alba Iulia
Țirău Adrian Ioan: “1st December 1918†University of Alba Iulia

Ovidius University Annals, Economic Sciences Series, 2018, vol. XVIII, issue 2, 599-604

Abstract: Due to the extreme sides specific to creative accounting – positive and negative, faithful illustration of reality and fraud with the purpose of misleading and defrauding, moral and immoral, rigid and flexible and due to the fact that between these extreme characteristics there are a series of accounting options which lead more to what good and correct means or in the opposite direction to manipulation and fraud, we intend to highlight all these aspects in order to make clear for the readers what means a faithful image and what it depends on; we also want to help the user of accounting information to understand the reasons behind the manifestation of each mentioned extreme, the benefits and risks of using it.

Keywords: creative accounting; fraud; faithful image (search for similar items in EconPapers)
JEL-codes: H30 H87 M41 M48 (search for similar items in EconPapers)
Date: 2018
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