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Creative Disclosure - Feature Of Creative Accounting


  • Dumitru Matis

    (Babes-Bolyai University of Cluj-Napoca Romania)

  • Alina Beattrice Vladu

    (Babes-Bolyai University of Cluj-Napoca Romania)

  • Dan Dacian Cuzdriorean

    (Babes-Bolyai University of Cluj-Napoca Romania)


The purpose of this research is to approach creative disclosure as a feature ofcreative accounting. Also known in the literature as impression management, this demarchecan be found in corporate annual report under forms of distortion of narratives of numericaland graph manipulation. Little is known about the potential effects and consequences of thiskind of manipulation in the practical side of accounting and on decisions made by annualreport users. Creative accounting presented under all its forms of manifestation can directlyaffect the profit and loss account and also the balance sheet and it is also related tomeasurement or disclosure, the latter referring to the extent of to the method of presentation.Since disclosure is also related to credibility of accounting profession.After assessing the area approached we developed a theoretical framework for creativedisclosure.

Suggested Citation

  • Dumitru Matis & Alina Beattrice Vladu & Dan Dacian Cuzdriorean, 2012. "Creative Disclosure - Feature Of Creative Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-6.
  • Handle: RePEc:alu:journl:v:1:y:2012:i:14:p:6

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    References listed on IDEAS

    1. Core, John E., 2001. "A review of the empirical disclosure literature: discussion," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 441-456, September.
    2. Brian Rutherford, 2003. "Obfuscation, Textual Complexity and the Role of Regulated Narrative Accounting Disclosure in Corporate Governance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 7(2), pages 187-210, June.
    3. Vladu Alina Beattrice & Grosanu Adrian, 2011. "Some Insights Regarding Creative Accounting In Romanian Accounting Environment - Regulators, Financial Auditors And Professional Bodies Opinion," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 661-668, July.
    4. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
    5. Rihab Khalifa & Nina Sharma & Christopher Humphrey & Keith Robson, 2007. "Discourse and audit change: Transformations in methodology in the professional audit field," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(6), pages 825-854, October.
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    More about this item


    creative disclosure; disclosure quality; disclosure credibility;

    JEL classification:

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


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