Advanced Search
MyIDEAS: Login to save this article or follow this journal

Cash-Flow Reporting Between Potential Creative Accounting Techniques And Hedging Opportunities Case Study Romania

Contents:

Author Info

  • Dumitru Matis

    (Babes-Bolyai University)

  • Alina Beattrice Vladu

    (Babes-Bolyai University)

  • Laura Negrea

    (Babes-Bolyai University)

Registered author(s):

    Abstract

    We have studied the cash flow reporting issues in Romania, trying to establish if there isan interest in using creative accounting techniques in order to manipulate cash flow reporting.Another issue of our research is focused on the possibility of using hedging opportunities by financialmanagers of Romanian companies, in order to at least partially protect future cash-flow from externalfluctuating factors.In order to achieve our goals, we have issued a questionnaire, submitted to authorize auditors fromRomania (208 audit companies and 267 individual auditors).Our study lead us to conclude that creative accounting techniques related to cash flow are only partlyknown and used by the Romanian companies. On the other hand, hedging techniques were found to bevery little known and used by Romanian managers. In this respect, the few instruments used are relatedto bank and insurance products like factoring, receivables insurance, financial instruments based oninterest and foreign exchange rates.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://oeconomica.uab.ro/upload/lucrari/1120091/13.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

    Volume (Year): 1 (2009)
    Issue (Month): 11 ()
    Pages: 13

    as in new window
    Handle: RePEc:alu:journl:v:1:y:2009:i:11:p:13

    Contact details of provider:

    Related research

    Keywords: cash flow; creative accounting; hedging opportunities;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2009:i:11:p:13. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.