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Possibilities of Influencing the Results of an Entity through Creative Accounting at Stock Level

Author

Listed:
  • Mortură Laura Alexandra

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

  • Dreghiciu Andreea Elena

Abstract

The reality of these days proved the fact that, real and opportune economical – financial information represents the key to decision grounding by the different categories of users. However, the complexity of the economic life, but also the normative changes, have led to the development of procedures and techniques which allow an “embellishment†of financial reports in which the information are reflected. In order to have a more profound vision on the activity carried out by an entity, the users of financial reports have to be able to identify both the implementation of these techniques, as well as the resulted modifications. According to the utilized mechanisms, the creative accounting impacts both the result and the balance sheet. Among the procedures which have an influence on the result modelling, the ones concerning stocks shine.

Suggested Citation

  • Mortură Laura Alexandra & Dreghiciu Andreea Elena, 2018. "Possibilities of Influencing the Results of an Entity through Creative Accounting at Stock Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 661-666, December.
    • Handle: RePEc:ovi:oviste:v:xviii:y:2018:i:2:p:661-666
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    More about this item

    Keywords

    creative accounting; stocks; economical – financial information;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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