IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v1y2012i14p6.html
   My bibliography  Save this article

Creative Disclosure - Feature Of Creative Accounting

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/1420121/06.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Core, John E., 2001. "A review of the empirical disclosure literature: discussion," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 441-456, September.
    2. Sue Llewellyn & Markus J. Milne, 2007. "Accounting as codified discourse," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 805-824, October.
    3. Mark H. Lang & Russell J. Lundholm, 2000. "Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?," Contemporary Accounting Research, John Wiley & Sons, vol. 17(4), pages 623-662, December.
    4. Brian Rutherford, 2003. "Obfuscation, Textual Complexity and the Role of Regulated Narrative Accounting Disclosure in Corporate Governance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 7(2), pages 187-210, June.
    5. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
    6. Kristi Yuthas & Rodney Rogers & Jesse F. Dillard, 2002. "Communicative Action and Corporate Annual Reports," Journal of Business Ethics, Springer, vol. 41(1), pages 141-157, November.
    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.
    8. Rihab Khalifa & Nina Sharma & Christopher Humphrey & Keith Robson, 2007. "Discourse and audit change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 825-854, October.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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.

    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.
    1. Niamh Brennan & Encarna Guillamon-Saorin & Aileen Pierce, 2009. "Impression management : developing and illustrating a scheme of analysis for narrative disclosures – a methodological note," Open Access publications 10197/2905, Research Repository, University College Dublin.
    2. Saverio Bozzolan & Charles Cho & Giovanna Michelon, 2015. "Impression Management and Organizational Audiences: The Fiat Group Case," Journal of Business Ethics, Springer, vol. 126(1), pages 143-165, January.
    3. Beyer, Anne & Cohen, Daniel A. & Lys, Thomas Z. & Walther, Beverly R., 2010. "The financial reporting environment: Review of the recent literature," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 296-343, December.
    4. Balakrishnan, Ramji & Qiu, Xin Ying & Srinivasan, Padmini, 2010. "On the predictive ability of narrative disclosures in annual reports," European Journal of Operational Research, Elsevier, vol. 202(3), pages 789-801, May.
    5. Christian Leuz & Peter D. Wysocki, 2016. "The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 525-622, May.
    6. Semih Tartaroglu & Michael Imhof, 2017. "Insider trading and response to earnings announcements: the impact of accelerated disclosure requirements," Review of Quantitative Finance and Accounting, Springer, vol. 49(2), pages 315-336, August.
    7. Allen H. Huang & Jianghua Shen & Amy Y. Zang, 2022. "The unintended benefit of the risk factor mandate of 2005," Review of Accounting Studies, Springer, vol. 27(4), pages 1319-1355, December.
    8. Leung, Sidney & Parker, Lee & Courtis, John, 2015. "Impression management through minimal narrative disclosure in annual reports," The British Accounting Review, Elsevier, vol. 47(3), pages 275-289.
    9. Thorsten Knauer & Arnt Wöhrmann, 2010. "Rahmenbedingungen, Charakteristika und Konsequenzen freiwilliger Unternehmenspublizität – State of the Art und neue Perspektiven der empirischen Forschung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(3), pages 235-254, November.
    10. Shan Zhou & Roger Simnett & Wendy Green, 2017. "Does Integrated Reporting Matter to the Capital Market?," Abacus, Accounting Foundation, University of Sydney, vol. 53(1), pages 94-132, March.
    11. Omaima Hassan & Claire Marston, 2010. "Disclosure measurement in the empirical accounting literature - a review article," Accountancy Discussion Papers 1004, Accountancy Research Group, Heriot Watt University.
    12. Kothari, S.P. & Ramanna, Karthik & Skinner, Douglas J., 2010. "Implications for GAAP from an analysis of positive research in accounting," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 246-286, December.
    13. Dumitru MatiÅŸ & Maria Ionela Damian & Carmen Giorgiana Bonaci, 2013. "Fair Value Measurement Disclosures: Particularities In The Context Of Listed Companies And European Funding," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-3.
    14. Barth, Mary E. & Konchitchki, Yaniv & Landsman, Wayne R., 2013. "Cost of capital and earnings transparency," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 206-224.
    15. Doris M. Merkl-Davies & Niamh Brennan & Stuart McLeay, 2011. "Impression management and retrospective sense-making in corporate narratives : a social psychology perspective," Open Access publications 10197/2900, Research Repository, University College Dublin.
    16. Nikolaev, V. & van Lent, L.A.G.M., 2005. "The Endogeneity Bias in the Relation Between Cost-of-Debt Capital and Corporate Disclosure Policy," Discussion Paper 2005-67, Tilburg University, Center for Economic Research.
    17. Vasiliki Athanasakou & Khaled Hussainey, 2014. "The perceived credibility of forward-looking performance disclosures," Accounting and Business Research, Taylor & Francis Journals, vol. 44(3), pages 227-259, June.
    18. Niamh M. Brennan & Encarna Guillamon‐Saorin & Aileen Pierce, 2009. "Methodological Insights," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(5), pages 789-832, June.
    19. Kshitij Khanna & Helen Irvine, 2018. "Communicating the Impact of the Global Financial Crisis in Annual Reports: A Study of Australian NGOs," Australian Accounting Review, CPA Australia, vol. 28(1), pages 109-126, March.
    20. Asay, H. Scott & Libby, Robert & Rennekamp, Kristina, 2018. "Firm performance, reporting goals, and language choices in narrative disclosures," Journal of Accounting and Economics, Elsevier, vol. 65(2), pages 380-398.

    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

    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:alu:journl:v:1:y:2012:i:14:p:6. 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: Dan-Constantin Danuletiu (email available below). General contact details of provider: .

    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.