ACCOUNTING POLICIES – A SOURCE OF INSPIRATION FOR CREATIVE ACCOUNTING

Ana-Maria COMANDARU (andrei) ()
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Ana-Maria COMANDARU (andrei): “Valahia” University of Targoviste, Romania

Contemporary Economy Journal, 2022, vol. 7, issue 2, 118-127

Abstract: The choice and application of accounting policies by the economic entity is a flexible process based on the reasoning of professional accountants. This flexibility leads to the reporting of different results obtained by entities in similar or identical situations. Thus, a possible manipulation of the financial statements appears, with direct consequences on the decisions taken by the users of the financial-accounting information. In this scientific approach, I intend to analyze the impact of the accounting policies and options chosen by the entity on the financial statements. The research undertaken is based on a review of the literature and legislation in force, as well as on an empirical study that will help me to draw relevant conclusions.

Keywords: accounting policies; options; accounting innovation; manipulation of financial results; creative accounting (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:brc:brccej:v:7:y:2022:i:2:p:118-127

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