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Creative Accounting - Players And Their Gains And Loses

  • BALACIU DIANA ELISABETA

    ()

    (Universitatea din Oradea, STIINTE ECONOMICE)

  • VLADU ALINA BEATTRICE

    ()

    (UNIVERSITATEA BABES BOLYAI, FACULTATEA DE STIINTE ECONOMICE SI GESTIUNEA AFACERILOR)

The aim of this paper is to bring into attention an interesting game of accounts manipulation and its playes. Their expectations represent the genesis point of manipulative behaviour and by understanding their actions and gains and losses we may create a link to undestanding the process of creative accounting thinking. The divergent interests of these users (e.g.managers, fiscal authorities and banks) derive from their position and power, and give rise to doubt regarding the objectivity of accountancy information provided by annual financial reports.

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File URL: http://anale.steconomiceuoradea.ro/volume/2010/n2/129.pdf
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Article provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.

Volume (Year): 1 (2010)
Issue (Month): 2 (December)
Pages: 813-819

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Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:813-819
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  1. Diana Balaciu & Victoria Bogdan & Alina Beattrice Vladu, 2009. "A Brief Review Of Creative Accounting Literature And Its Consequences In Practice," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 16.
  2. Merchant, Kenneth A. & Rockness, Joanne, 1994. "The ethics of managing earnings: An empirical investigation," Journal of Accounting and Public Policy, Elsevier, vol. 13(1), pages 79-94.
  3. Sean W. G. Robb, 1998. "The Effect Of Analysts' Forecasts On Earnings Management In Financial Institutions," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 21(3), pages 315-331, 09.
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