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Hiding the bankruptcy through creative accounting

Author

Listed:
  • Jana Kliestikova

    (University of Zilina, Faculty of Operation and Economics of Transport and Communications, Department of Economics)

  • Maria Kovacova

    (University of Zilina, Faculty of Operation and Economics of Transport and Communications, Department of Economics)

  • Tomas Kliestik

    (University of Zilina, Faculty of Operation and Economics of Transport and Communications, Department of Economics)

Abstract

Bankruptcy is one of the most important business externalities. Prediction of corporate failures has become a challenging and discussed issue over the years. However, there is no research dedicated to the opportunity to hide the possible bankruptcy of the company through the creative accounting. Therefore, the main goal of presented study is to identify the challenging scientific gap represented by Earnings management models, through which companies can legally modify, hide and play with their financial data. We focus on the proper literature review in selected issue emphasizing the need to concentrate on the creation of a quality model for the detection and quantification of Earnings Management, which will take into account the specificities of the national environment as well as of the global development trends in the area concerned.

Suggested Citation

  • Jana Kliestikova & Maria Kovacova & Tomas Kliestik, 2018. "Hiding the bankruptcy through creative accounting," Proceedings of International Academic Conferences 7508682, International Institute of Social and Economic Sciences.
    • Handle: RePEc:sek:iacpro:7508682
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    File URL: https://iises.net/proceedings/iises-annual-conference-sevilla/table-of-content/detail?cid=75&iid=025&rid=8682
    File Function: First version, 2018
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    More about this item

    Keywords

    earning management; bankruptcy; creative accounting; insolvency;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G33 - Financial Economics - - Corporate Finance and Governance - - - Bankruptcy; Liquidation

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