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Creative techniques for modeling performance reported in financial statements


  • Bogdan COTLET

    () (West University of Timisoara)

  • Cristina Mihaela NAGY

    () ("Tibiscus" University of Timisoara)

  • Ovidiu MEGAN


  • Dumitru COTLET

    () (West University of Timisoara)


The profit and loss account summarizes the ensemble of operations that contributed to the formation of the result, profit or loss. The economic theory considers that the goal of any enterprise is to maximize profits. There are, however, enterprises that wish to obtain only a satisfactory profit. Accounting practices allow to enable enterprises to present, within certain limits, results compliant with their goals rather than with reality.

Suggested Citation

  • Bogdan COTLET & Cristina Mihaela NAGY & Ovidiu MEGAN & Dumitru COTLET, 2012. "Creative techniques for modeling performance reported in financial statements," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 406-410, May.
  • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:406-410

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    More about this item


    Income statement; maximize profits; Creative techniques;

    JEL classification:

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


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