Manipulation of Financial Statements Through the Use of Creative Accounting. Case of Romanian Companies

Manipulation of Financial Statements Through the Use of Creative Accounting. Case of Romanian Companies

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 the Romanian companies resort to manipulation of information data presented through the reported annual financial s...

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Bibliographic Details
Main Authors: Safta Ioana-Lavinia, Achim Monica Violeta, Borlea Sorin Nicolae
Format: Article
Language:English
Published: Sciendo 2020-09-01
Series:Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
Subjects:
creative accounting
manipulation
non-manipulation
financial statements
users of accounting information
m41
m42
m21
Online Access:https://doi.org/10.2478/sues-2020-0019

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