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Creative Accounting - Players And Their Gains And Loses

Author

Listed:
  • BALACIU DIANA ELISABETA

    (Universitatea din Oradea, STIINTE ECONOMICE)

  • VLADU ALINA BEATTRICE

    (UNIVERSITATEA BABES BOLYAI, FACULTATEA DE STIINTE ECONOMICE SI GESTIUNEA AFACERILOR)

Abstract

The aim of this paper is to bring into attention an interesting game of accounts manipulation and its playes. Their expectations represent the genesis point of manipulative behaviour and by understanding their actions and gains and losses we may create a link to undestanding the process of creative accounting thinking. The divergent interests of these users (e.g.managers, fiscal authorities and banks) derive from their position and power, and give rise to doubt regarding the objectivity of accountancy information provided by annual financial reports.

Suggested Citation

  • Balaciu Diana Elisabeta & Vladu Alina Beattrice, 2010. "Creative Accounting - Players And Their Gains And Loses," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 813-819, December.
    • Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:813-819
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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n2/129.pdf
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    References listed on IDEAS

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    1. Diana Balaciu & Victoria Bogdan & Alina Beattrice Vladu, 2009. "A Brief Review Of Creative Accounting Literature And Its Consequences In Practice," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-16.
    2. Robb, Sean W G, 1998. "The Effect of Analysts' Forecasts on Earnings Management in Financial Institutions," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 21(3), pages 315-331, Fall.
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    4. Sean W. G. Robb, 1998. "The Effect Of Analysts' Forecasts On Earnings Management In Financial Institutions," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 21(3), pages 315-331, September.
    5. Kasznik, R, 1999. "On the association between voluntary disclosure and earnings management," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 57-81.
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    Cited by:

    1. 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.
    2. 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.
    3. Fizza Tassadaq & Qaisar Ali Malik, 2015. "Creative Accounting and Financial Reporting: Model Development and Empirical Testing," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 544-551.
    4. Carmen Vâlcu & Roxana Aurelia Mârț & Cristina Moroi, 2019. "The Determining Factors of Creative Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 927-933, December.

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    More about this item

    Keywords

    creative accounting; manipulation accounts; information users;
    All these keywords.

    JEL classification:

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

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