IDEAS home Printed from https://ideas.repec.org/a/scm/ejafbu/v10y2022i3p118-126.html
   My bibliography  Save this article

Stimulating Creative Accounting Practices Through The Use Of Accounting Policies Related To Balance Sheet Liabilities

Author

Listed:
  • Elena HLACIUC

    (Stefan cel Mare University of Suceava, 720229, Romania)

Abstract

Creative accounting represents an extraordinary challenge for the accounting profession, this being an international theme treated differently. Thus, the choice of accounting policies being a problem treated from the Anglo-American perspective and the manipulation of transactions being a problem with tradition on the European continent. The choice of alternative accounting policies and options depends on the variety of managers' motivations. In this context, the purpose of this work is to highlight the most used creative accounting practices, as well as the impact on financial statements

Suggested Citation

  • Elena HLACIUC, 2022. "Stimulating Creative Accounting Practices Through The Use Of Accounting Policies Related To Balance Sheet Liabilities," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 10(3), pages 118-126, October.
    • Handle: RePEc:scm:ejafbu:v:10:y:2022:i:3:p:118-126
    as

    Download full text from publisher

    File URL: http://www.accounting-management.ro/getpdf.php?paperid=30_16
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Veronica GROSU & Elena HLACIUC, 2018. "IFRS 16 - Challenges and Opportunities in Adopting and Applying the New Standard Regarding Leases," Book chapters-LUMEN Proceedings, in: Carmen NÄ‚STASE (ed.), The 14th Economic International Conference: Strategies and Development Policies of Territories: International, Country, Region, City, Location Challen, edition 1, volume 6, chapter 30, pages 345-354, Editura Lumen.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.

      More about this item

      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:scm:ejafbu:v:10:y:2022:i:3:p:118-126. 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.

      If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Liviu Scutariu (email available below). General contact details of provider: https://edirc.repec.org/data/feusvro.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.