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Creative Accounting, An Expression Of The Disconnection Between Accounting And Taxation

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Author Info

  • Adrian Grosanu

    (Babes-Bolyai University of Cluj-Napoca Romania)

  • Paula Ramona Rachisan

    (Babes-Bolyai University of Cluj-Napoca Romania)

  • Sorin Romulus Berinde

    (Babes-Bolyai University of Cluj-Napoca Romania)

Abstract

In the context of a developed capital market, the dimensioning of the accountingprofit is very important for investors, considering the financing of the economic entities to ahigher degree than that offered by the banking system. We intend to emphasize some risks thatappear from the perspective of creative accountancy (an expression of the disconnectionbetween accountancy and taxation). The risks consist in some less ethical tendencies ofartificially oversizing and undersizing the accounting and the tax profit according to certainobjectives, risks that can be controlled through a better activity of accounting regulations. Wecan say that the accounting result can be influenced in the case of a taxation connected ratio.On the other hand, the accounting result is subject to an increasing risk due to the creativeaccounting. Under these circumstances, a question appears: Which risk is better to beassumed taking into account the dimension of the accounting result?

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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 (2012)
Issue (Month): 14 ()
Pages: 5

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Handle: RePEc:alu:journl:v:1:y:2012:i:14:p:5

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Related research

Keywords: Financial Regulations; Accounting Result; Investors; True and Fair Value; Risks;

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Cited by:
  1. Cristina Boța-Avram, 2013. "Effects Of Governance On Corporate Ethics: A Cross-Country Investigation," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 16(50), pages 3-26, December.

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