CASH FLOW REPORTING AND CREATIVE ACCOUNTING

CASH FLOW REPORTING AND CREATIVE ACCOUNTING

Within the wide field of creative accounting, the main preoccupation of researchers surrounded earnings management. The current study comes to acknowledge that creative cash flow may distort the assessment of financial performance and should therefore, become a subject of the same interest for analy...

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Bibliographic Details
Main Authors: Negrea Laura Georgeta, Matis Dumitru, Mustata V. Razvan
Format: Article
Language:deu
Published: University of Oradea 2011-12-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
operating cash flow, creative accounting, non-recurring activity, IAS 7, financial performance
Online Access:http://anale.steconomiceuoradea.ro/volume/2011/n2/084.pdf

Internet

http://anale.steconomiceuoradea.ro/volume/2011/n2/084.pdf

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