Creative techniques for modeling performance reported in financial statements

Bogdan Cotlet (), Cristina Mihaela Nagy (), Ovidiu Megan () and Dumitru Cotlet ()
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Bogdan Cotlet: West University of Timisoara
Cristina Mihaela Nagy: "Tibiscus" University of Timisoara
Dumitru Cotlet: West University of Timisoara

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII, 406-410

Abstract: The profit and loss account summarizes the ensemble of operations that contributed to the formation of the result, profit or loss. The economic theory considers that the goal of any enterprise is to maximize profits. There are, however, enterprises that wish to obtain only a satisfactory profit. Accounting practices allow to enable enterprises to present, within certain limits, results compliant with their goals rather than with reality.

Keywords: Income statement; maximize profits; Creative techniques (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:tdt:annals:v:xviii:y:2012:p:406-410

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