Hiding the bankruptcy through creative accounting

Jana Kliestikova (), Maria Kovacova () and Tomas Kliestik
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Jana Kliestikova: University of Zilina, Faculty of Operation and Economics of Transport and Communications, Department of Economics
Maria Kovacova: University of Zilina, Faculty of Operation and Economics of Transport and Communications, Department of Economics

No 7508682, Proceedings of International Academic Conferences from International Institute of Social and Economic Sciences

Abstract: Bankruptcy is one of the most important business externalities. Prediction of corporate failures has become a challenging and discussed issue over the years. However, there is no research dedicated to the opportunity to hide the possible bankruptcy of the company through the creative accounting. Therefore, the main goal of presented study is to identify the challenging scientific gap represented by Earnings management models, through which companies can legally modify, hide and play with their financial data. We focus on the proper literature review in selected issue emphasizing the need to concentrate on the creation of a quality model for the detection and quantification of Earnings Management, which will take into account the specificities of the national environment as well as of the global development trends in the area concerned.

Keywords: earning management; bankruptcy; creative accounting; insolvency (search for similar items in EconPapers)
JEL-codes: G33 M41 (search for similar items in EconPapers)
Pages: 10 pages
Date: 2018-04
New Economics Papers: this item is included in nep-acc and nep-cfn
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Published in Proceedings of the Proceedings of the IISES Annual Conference, Sevilla, Spain, Apr 2018, pages 137-146

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Persistent link: https://EconPapers.repec.org/RePEc:sek:iacpro:7508682

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