Creative Disclosure - Feature Of Creative Accounting
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.
Volume (Year): 1 (2012)
Issue (Month): 14 ()
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- 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.
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