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Creative Disclosure - Feature Of Creative Accounting

Author

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  • Dumitru MatiÅŸ
  • Alina Beattrice Vladu
  • Dan Dacian Cuzdriorean

Abstract

The purpose of this research is to approach creative disclosure as a feature of creative accounting. Also known in the literature as impression management, this demarche can be found in corporate annual report under forms of distortion of narratives of numerical and graph manipulation. Little is known about the potential effects and consequences of this kind of manipulation in the practical side of accounting and on decisions made by annual report users. Creative accounting presented under all its forms of manifestation can directly affect the profit and loss account and also the balance sheet and it is also related to measurement or disclosure, the latter referring to the extent of to the method of presentation. Since disclosure is also related to credibility of accounting profession. After assessing the area approached we developed a theoretical framework for creative disclosure.

Suggested Citation

  • Dumitru MatiÅŸ & Alina Beattrice Vladu & Dan Dacian Cuzdriorean, 2012. "Creative Disclosure - Feature Of Creative Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-6.
    • Handle: RePEc:alu:journl:v:1:y:2012:i:14:p:6
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    References listed on IDEAS

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    7. Vladu Alina Beattrice & Grosanu Adrian, 2011. "Some Insights Regarding Creative Accounting In Romanian Accounting Environment - Regulators, Financial Auditors And Professional Bodies Opinion," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 661-668, July.
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    Cited by:

    1. Diana Andreea Traistaru, 2015. "The Development And Impact Of The Progress Of Accounting Standards On International Co-Operation And European Integration," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 299-308.

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    More about this item

    Keywords

    creative disclosure; disclosure quality; disclosure credibility;
    All these keywords.

    JEL classification:

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

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