STIMULATING CREATIVE ACCOUNTING PRACTICES THROUGH THE USE OF ACCOUNTING POLICIES RELATED TO BALANCE SHEET LIABILITIES

Elena Hlaciuc ()
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Elena Hlaciuc: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2022, vol. 10, issue 3, 118-126

Abstract: Creative accounting represents an extraordinary challenge for the accounting profession, this being an international theme treated differently. Thus, the choice of accounting policies being a problem treated from the Anglo-American perspective and the manipulation of transactions being a problem with tradition on the European continent. The choice of alternative accounting policies and options depends on the variety of managers' motivations. In this context, the purpose of this work is to highlight the most used creative accounting practices, as well as the impact on financial statements

Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:10:y:2022:i:3:p:118-126

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