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Creative Accounting Practicies In Slovakia After Passing Financial Crisis

Author

Listed:
  • Miroslav Škoda
  • Tomáš Lengyelfalusy
  • Gabriela Gabrhelová

    (DTI University)

Abstract

Fraud in economics and accounting is the practice which is adopted within the framework of accounting system or in other words taking undue advantage of loopholes of accounting system is creative accounting. In highly competitive market, it becomes very important and necessary for every business to find new and innovative ways of running the business. And one of the new ways is creative accounting. Creative accounting is an art of manipulating the books of accounts in a manner that desired results can be drawn. Aggressive accounting, cooking the books and massaging the numbers are few common terms used in context of creative accounting. Creative accounting in present uncertain environment is facilitating management to accomplish personal goals as big, well established firms followed.

Suggested Citation

  • Miroslav Škoda & Tomáš Lengyelfalusy & Gabriela Gabrhelová, 2017. "Creative Accounting Practicies In Slovakia After Passing Financial Crisis," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 6(2), pages 71-86.
    • Handle: RePEc:cpn:umkcjf:v:6:y:2017:i:2:p:71-86
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    Citations

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    Cited by:

    1. Ibtihal A. Abed & Nazimah Hussin & Hossam Haddad & Nidal Mahmoud Al-Ramahi & Mostafa A. Ali, 2022. "The Moderating Impact of the Audit Committee on Creative Accounting Determination and Financial Reporting Quality in Iraqi Commercial Banks," Risks, MDPI, vol. 10(4), pages 1-22, April.
    2. Maria Kovacova & Lenka Hrosova & Pavol Durana & Jakub Horak, 2022. "Earnings management model for Visegrad Group as an immanent part of creative accounting," Oeconomia Copernicana, Institute of Economic Research, vol. 13(4), pages 1143-1176, December.
    3. Ibtihal A. Abed & Nazimah Hussin & Mostafa A. Ali & Hossam Haddad & Maha Shehadeh & Elina F. Hasan, 2022. "Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review," Risks, MDPI, vol. 10(4), pages 1-25, April.
    4. Murineanu Alina Maria, 2024. "Creative Accounting: A Literature Review," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 18(1), pages 2112-2121.
    5. Jana Skálová & Ladislav Mejzlík & Marcel Bareš, 2020. "Vykazování jiného výsledku hospodaření minulých let v českých společnostech [Reporting of Prior Period Errors and Changes in Accounting Policies by Czech Companies]," Politická ekonomie, Prague University of Economics and Business, vol. 2020(3), pages 245-266.
    6. Lyudmila Mihaylova & Emil Papazov, 2018. "Using Accounting Information For Strategic Decision-Making In A Multi-Segmented Company," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 7(1), pages 21-33.

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