Impact of creative accounting practices on announcing business facts in financial statement following ENRON

Konstantin Velchev ()
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Konstantin Velchev: University of Economics - Varna

Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, 2012, issue 1, 49-56

Abstract: The report focuses on the creative practices used by management in preparing and announcing Financial Statements and their influence on the fidelity of the information reported, following the example of Enron. The creative techniques used are dwelled upon in detail, as well as their effects on the factual and reported financial and economic company standing.

Keywords: quality of accounting information; fidelity of financial statements; manipulation of accounting evaluations; bankruptcy; liquidation; corporate crimes (search for similar items in EconPapers)
JEL-codes: A00 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:vra:journl:y:2012:i:1:p:49-56

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