IDEAS home Printed from https://ideas.repec.org/a/lap/recadm/88.html
   My bibliography  Save this article

La Contabilidad Creativa en el Gobierno Corporativo de las Empresas

Author

Listed:
  • Anibal Washington Altamirano Salazar

    (Facultad de Ciencias Administrativas. Universidad de las Fuerzas Armadas ESPE. Ecuador.)

Abstract

This paper aims to analyze the impact of creative accounting on corporate governance of companies through figures manipulation by taking advantage of legal gaps. This Artifice allows building up a matrix of positive opinion in front of its stakeholders and especially, if it has a significant effect, in the value of its actions. The problem lies in the fulfillment of the objectives regardless of the form, using the permissibility, subjectivity and ambiguity in the interpretation of the legal regulations. In this context, the present research seeks to determine the causes and effects of the use of creative accounting in the corporate governance of companies. For this purpose a theoretical description of documentary type will be carried out, it will consist in the search, organization and analysis of several scientific and review articles related to the subject. Among the conclusions it was determined that creative accounting regardless of the reason it is used; whether by business strategy or to commit fraud it will always provide imperfect information. This situation allows the concealment of facts that deepen the differences of interests between the shareholders and the business managers.

Suggested Citation

  • Anibal Washington Altamirano Salazar, 2018. "La Contabilidad Creativa en el Gobierno Corporativo de las Empresas," Revista Ciencias Administrativas (CADM), IIA, Universidad Nacional de La Plata, Instituto de Investigaciones Administrativas, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 12, pages 65-72, July-Dece.
    • Handle: RePEc:lap:recadm:88
    DOI: 10.24215/23143738e027
    as

    Download full text from publisher

    File URL: https://revistas.unlp.edu.ar/CADM/article/view/3604
    Download Restriction: no
    File URL: https://libkey.io/10.24215/23143738e027?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    Creative Accounting; Corporate Governance; Strategy and Fraud.;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lap:recadm:88. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Clara Calabria (email available below). General contact details of provider: https://edirc.repec.org/data/aunlpar.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.