Manipulation of financial statements through the use of creative accounting. Case of Romanian companies
IL Safta, MV Achim, SN Borlea - Studia Universitatis Vasile Goldiș Arad …, 2020 - ceeol.com
The manipulation of the information presented through financial statements could represent
a significant red flag for suspected fraud. In our paper, we investigated the extent to which …
a significant red flag for suspected fraud. In our paper, we investigated the extent to which …
[PDF][PDF] Empirical evidences of Romanian auditors' behavior regarding creative accounting practices
ABSTRACT A highly qualitative financial reporting refers to the publication of accounting
information complying with the requirements of the reporting framework and generally, they …
information complying with the requirements of the reporting framework and generally, they …
[PDF][PDF] Perceptions of preparers from Romanian banks regarding IFRS application
Starting 1 January 2012, credit institutions are required to apply the International Financial
Reporting Standards (IFRS) as basis of accounting for the preparation of the individual …
Reporting Standards (IFRS) as basis of accounting for the preparation of the individual …
Accounting Engineering and Management of Results
LM Popescu, I Nișulescu-Ashrafzadeh - European Journal of Business …, 2019 - ejbmr.org
Accounting means normally a basis while making management decisions; it is the
information tool in order to highlight the strategies and to confirm their success. There are …
information tool in order to highlight the strategies and to confirm their success. There are …
[PDF][PDF] The Determining Factors of Creative Accounting
C Vâlcu, RA Mârt, C Moroi - Ovidius University Annals …, 2019 - stec.univ-ovidius.ro
The present article is a structural analysis performed on a set of specialized articles on the
topic of creative accounting, an analysis carried out in order to identify the factors that …
topic of creative accounting, an analysis carried out in order to identify the factors that …
[PDF][PDF] Accounting Ethics and Social Responsibility in a Knowledge-Based Economy
F Moisescua - European Proceedings of Social and …, 2016 - europeanproceedings.com
The numerous cases of fraud, incorrect representation of interests, rigged accounts, etc.
brought to light by the financial crisis have featured the professional accountant as one of …
brought to light by the financial crisis have featured the professional accountant as one of …
Poziţionări şi evoluţii în contabilitatea creativă
The objective of this paper is to identify the main creative accounting options and to examine
the concept of,, creative accounting versus bad accounting”. To investigate the issue, the …
the concept of,, creative accounting versus bad accounting”. To investigate the issue, the …
Cercetare privind ingineriile financiar-contabile si implicatiile acestora asupra informatiei prezentate/Research on the Financial Accounting Engineering and its …
I Nisulescu, LM Popescu - Audit Financiar, 2014 - search.proquest.com
This article presents a research on the financial engineering practices, their performance
methods, motivation and how their users act. Based on a survey conducted in the …
methods, motivation and how their users act. Based on a survey conducted in the …