Possibilities of Influencing the Results of an Entity through Creative Accounting at Stock Level
The reality of these days proved the fact that, real and opportune economical – financial information represents the key to decision grounding by the different categories of users. However, the complexity of the economic life, but also the normative changes, have led to the development of procedures...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2018-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2019/02/19-3.pdf |
| Summary: | The reality of these days proved the fact that, real and opportune economical – financial information represents the key to decision grounding by the different categories of users. However, the complexity of the economic life, but also the normative changes, have led to the development of procedures and techniques which allow an “embellishment” of financial reports in which the information are reflected. In order to have a more profound vision on the activity carried out by an entity, the users of financial reports have to be able to identify both the implementation of these techniques, as well as the resulted modifications.
According to the utilized mechanisms, the creative accounting impacts both the result and the balance sheet. Among the procedures which have an influence on the result modelling, the ones concerning stocks shine. |
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| ISSN: | 2393-3127 2393-3127 |