A Brief Review Of Creative Accounting Literature And Its Consequences In Practice
AbstractOur research has as main objective a short review of the aspects approached at theEuropean level regarding the role that creative accounting plays in the life of an enterprise. Inorder to achieve our goal, we have analysed approximately 40 academic articles indexed ininternational database, such as Science Direct, Emerald and ProQuest. We have used alongitudinal classification of the selected articles, studied between the years 1999 and 2009; wehave tried, also, a classification of these papers according to the most frequent debating themes. In the end of our research, we have formulated our own conclusion,, that there is nounanimously or unifying accepted theory at the international or European level regarding what is,what the creative accounting represents or which are its basic principles.
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Bibliographic InfoArticle 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 ()
Contact details of provider:
creative accounting; financial scandals; financial reporting;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- M14 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
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- Caramanis, Constantinos & Lennox, Clive, 2008. "Audit effort and earnings management," Journal of Accounting and Economics, Elsevier, vol. 45(1), pages 116-138, March.
- Kinnunen, Juha & Keloharju, Matti & Kasanen, Eero & Niskanen, Jyrki, 2000. "Earnings management and expected dividend increases around seasoned share issues: evidence from Finland," Scandinavian Journal of Management, Elsevier, vol. 16(2), pages 209-228, June.
- Shah, Atul K., 1996. "Creative compliance in financial reporting," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 23-39, January.
- Falkman, Pär & Tagesson, Torbjorn, 2008. "Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting," Scandinavian Journal of Management, Elsevier, vol. 24(3), pages 271-283, September.
- Balaciu Diana Elisabeta & Vladu Alina Beattrice, 2010. "Creative Accounting - Players And Their Gains And Loses," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 813-819, December.
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