CREATIVE ACCOUNTING - PLAYERS AND THEIR GAINS AND LOSES

Balaciu Diana Elisabeta () and Vladu Alina Beattrice ()
Additional contact information
Balaciu Diana Elisabeta: Universitatea din Oradea, STIINTE ECONOMICE
Vladu Alina Beattrice: UNIVERSITATEA BABES BOLYAI, FACULTATEA DE STIINTE ECONOMICE SI GESTIUNEA AFACERILOR
Authors registered in the RePEc Author Service: Diana Elisabeta Matica (Balaciu)

Annals of Faculty of Economics, 2010, vol. 1, issue 2, 813-819

Abstract: The aim of this paper is to bring into attention an interesting game of accounts manipulation and its playes. Their expectations represent the genesis point of manipulative behaviour and by understanding their actions and gains and losses we may create a link to undestanding the process of creative accounting thinking. The divergent interests of these users (e.g.managers, fiscal authorities and banks) derive from their position and power, and give rise to doubt regarding the objectivity of accountancy information provided by annual financial reports.

Keywords: creative accounting; manipulation accounts; information users (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2010
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
http://anale.steconomiceuoradea.ro/volume/2010/n2/129.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:ora:journl:v:1:y:2010:i:2:p:813-819

Access Statistics for this article

More articles in Annals of Faculty of Economics from University of Oradea, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Catalin ZMOLE ( this e-mail address is bad, please contact ).