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Analysis of Creative Accounting – Faithful Image Relationship and Creative Accounting – Fraud Relationship

Author

Listed:
  • GînÅ£a Anca Ioana

    (“1st December 1918†University of Alba Iulia)

  • Èširău Adrian Ioan

    (“1st December 1918†University of Alba Iulia)

Abstract

Due to the extreme sides specific to creative accounting – positive and negative, faithful illustration of reality and fraud with the purpose of misleading and defrauding, moral and immoral, rigid and flexible and due to the fact that between these extreme characteristics there are a series of accounting options which lead more to what good and correct means or in the opposite direction to manipulation and fraud, we intend to highlight all these aspects in order to make clear for the readers what means a faithful image and what it depends on; we also want to help the user of accounting information to understand the reasons behind the manifestation of each mentioned extreme, the benefits and risks of using it.

Suggested Citation

  • GînÅ£a Anca Ioana & Èširău Adrian Ioan, 2018. "Analysis of Creative Accounting – Faithful Image Relationship and Creative Accounting – Fraud Relationship," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 599-604, December.
    • Handle: RePEc:ovi:oviste:v:xviii:y:2018:i:2:p:599-604
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    More about this item

    Keywords

    creative accounting; fraud; faithful image;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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