Possibilities of Influencing the Results of an Entity through Creative Accounting at Stock Level

Mortură Laura Alexandra () and Dreghiciu Andreea Elena ()
Additional contact information
Mortură Laura Alexandra: „1st December 1918†University of Alba Iulia
Dreghiciu Andreea Elena: NA

Ovidius University Annals, Economic Sciences Series, 2018, vol. XVIII, issue 2, 661-666

Abstract: The reality of these days proved the fact that, real and opportune economical – financial information represents the key to decision grounding by the different categories of users. However, the complexity of the economic life, but also the normative changes, have led to the development of procedures and techniques which allow an “embellishment†of financial reports in which the information are reflected. In order to have a more profound vision on the activity carried out by an entity, the users of financial reports have to be able to identify both the implementation of these techniques, as well as the resulted modifications. According to the utilized mechanisms, the creative accounting impacts both the result and the balance sheet. Among the procedures which have an influence on the result modelling, the ones concerning stocks shine.

Keywords: creative accounting; stocks; economical – financial information (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2018
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2019/02/19-3.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xviii:y:2018:i:2:p:661-666

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().