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Impact of creative accounting practices on announcing business facts in financial statement following ENRON

Author

Listed:
  • Konstantin Velchev

    (University of Economics - Varna)

Abstract

The report focuses on the creative practices used by management in preparing and announcing Financial Statements and their influence on the fidelity of the information reported, following the example of Enron. The creative techniques used are dwelled upon in detail, as well as their effects on the factual and reported financial and economic company standing.

Suggested Citation

  • Konstantin Velchev, 2012. "Impact of creative accounting practices on announcing business facts in financial statement following ENRON," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, issue 1, pages 49-56, November.
    • Handle: RePEc:vra:journl:y:2012:i:1:p:49-56
    as

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    File URL: http://www.su-varna.org/izdanij/Ikonomika-12/Pages%2049-56.pdf
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    More about this item

    Keywords

    quality of accounting information; fidelity of financial statements; manipulation of accounting evaluations; bankruptcy; liquidation; corporate crimes;
    All these keywords.

    JEL classification:

    • A00 - General Economics and Teaching - - General - - - General

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