The Impact of Creative Accounting of Frozen Assets on the Company Performance

Victoria Firescu and Jenica Popescu
Additional contact information
Victoria Firescu: Victoria FIRESCU
Jenica Popescu: University of Craiova

Finante - provocarile viitorului (Finance - Challenges of the Future), 2014, vol. 1, issue 16, 60-69

Abstract: The objective of our research is to highlight the concept, and especially the practices of the creative accounting or frozen assets and their implications for the company performance. More specifically, the practices and techniques of the creative accounting or frozen assets aim at assessing inherent risks related to the quality of the accounting information concerning company performance. The flexibility in the accounting normalization also takes into account the reality according to which the accounting truth is not an “absolute” truth in reflecting reality but rather a “built” truth.

Keywords: 60-69 (search for similar items in EconPapers)
JEL-codes: G3 M4 (search for similar items in EconPapers)
Date: 2014
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://feaa.ucv.ro/FPV/016-006.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:aio:fpvfcf:v:1:y:2014:i:16:p:60-69

Access Statistics for this article

Finante - provocarile viitorului (Finance - Challenges of the Future) is currently edited by Marin OPRITESCU

More articles in Finante - provocarile viitorului (Finance - Challenges of the Future) from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Alina Manta ().