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The Impact of the Use of Creative Accounting Techniques and Practices on the Financial Position and Performance of Economic Entities – Theoretical and Applied Particularities

Author

Listed:
  • Gabriela Mangu (Giurea)

    (Valahia University Târgovi?te)

  • Marilena Roxana Zuca

    (Romanian-American University)

  • Georgiana - Janina Soare

    (Valahia University of Târgovi?te)

  • Emanuel – Cãtãlin Ciobota

    (Valahia University of Târgovi?te)

  • Magdalena - Gra?iela Dãnescu

    (Valahia University of Târgovi?te)

Abstract

The theoretical approach of creative accounting techniques and practices captures the way in which the accounting information that characterizes the financial position and performance of the economi c entity is influenced. The presentation of the numerous typologies of techniques and practices specific to creative accounting is necessary for all categories of users of financial-accounting information because in this way their effects on the annual financial statements are (re)known and economic decisions are made in the knowledge of the case.

Suggested Citation

  • Gabriela Mangu (Giurea) & Marilena Roxana Zuca & Georgiana - Janina Soare & Emanuel – Cãtãlin Ciobota & Magdalena - Gra?iela Dãnescu, 2023. "The Impact of the Use of Creative Accounting Techniques and Practices on the Financial Position and Performance of Economic Entities – Theoretical and Applied Particularities," EuroEconomica, Danubius University of Galati, issue 1(13), pages 127-148, April.
    • Handle: RePEc:dug:journl:y:2022:i:1:p:127-148
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