CREATIVE ACCOUNTING PRACTICIES IN SLOVAKIA AFTER PASSING FINANCIAL CRISIS
Fraud in economics and accounting is the practice which is adopted within the framework of accounting system or in other words taking undue advantage of loopholes of accounting system is creative accounting. In highly competitive market, it becomes very important and necessary for every business to...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Nicolaus Copernicus University in Toruń
2017-12-01
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| Series: | Copernican Journal of Finance & Accounting |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/CJFA/article/view/15280 |
| _version_ | 1827847660166447104 |
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| author | Miroslav Škoda Tomáš Lengyelfalusy Gabriela Gabrhelová |
| author_facet | Miroslav Škoda Tomáš Lengyelfalusy Gabriela Gabrhelová |
| author_sort | Miroslav Škoda |
| collection | DOAJ |
| description | Fraud in economics and accounting is the practice which is adopted within the framework of accounting system or in other words taking undue advantage of loopholes of accounting system is creative accounting. In highly competitive market, it becomes very important and necessary for every business to find new and innovative ways of running the business. And one of the new ways is creative accounting. Creative accounting is an art of manipulating the books of accounts in a manner that desired results can be drawn. Aggressive accounting, cooking the books and massaging the numbers are few common terms used in context of creative accounting. Creative accounting in present uncertain environment is facilitating management to accomplish personal goals as big, well established firms followed. |
| first_indexed | 2024-03-12T09:33:28Z |
| format | Article |
| id | doaj.art-c78db2ca9c6942099725651c0dfdd254 |
| institution | Directory Open Access Journal |
| issn | 2300-1240 2300-3065 |
| language | English |
| last_indexed | 2024-03-12T09:33:28Z |
| publishDate | 2017-12-01 |
| publisher | Nicolaus Copernicus University in Toruń |
| record_format | Article |
| series | Copernican Journal of Finance & Accounting |
| spelling | doaj.art-c78db2ca9c6942099725651c0dfdd2542023-09-02T13:51:16ZengNicolaus Copernicus University in ToruńCopernican Journal of Finance & Accounting2300-12402300-30652017-12-0162CREATIVE ACCOUNTING PRACTICIES IN SLOVAKIA AFTER PASSING FINANCIAL CRISISMiroslav Škoda0Tomáš Lengyelfalusy1Gabriela Gabrhelová2DTI University, SlovakiaDTI University, SlovakiaDTI University, SlovakiaFraud in economics and accounting is the practice which is adopted within the framework of accounting system or in other words taking undue advantage of loopholes of accounting system is creative accounting. In highly competitive market, it becomes very important and necessary for every business to find new and innovative ways of running the business. And one of the new ways is creative accounting. Creative accounting is an art of manipulating the books of accounts in a manner that desired results can be drawn. Aggressive accounting, cooking the books and massaging the numbers are few common terms used in context of creative accounting. Creative accounting in present uncertain environment is facilitating management to accomplish personal goals as big, well established firms followed.https://apcz.umk.pl/CJFA/article/view/15280accounting ethicscreative accountingearnings managementGAAPIFRSfinancial reporting |
| spellingShingle | Miroslav Škoda Tomáš Lengyelfalusy Gabriela Gabrhelová CREATIVE ACCOUNTING PRACTICIES IN SLOVAKIA AFTER PASSING FINANCIAL CRISIS Copernican Journal of Finance & Accounting accounting ethics creative accounting earnings management GAAP IFRS financial reporting |
| title | CREATIVE ACCOUNTING PRACTICIES IN SLOVAKIA AFTER PASSING FINANCIAL CRISIS |
| title_full | CREATIVE ACCOUNTING PRACTICIES IN SLOVAKIA AFTER PASSING FINANCIAL CRISIS |
| title_fullStr | CREATIVE ACCOUNTING PRACTICIES IN SLOVAKIA AFTER PASSING FINANCIAL CRISIS |
| title_full_unstemmed | CREATIVE ACCOUNTING PRACTICIES IN SLOVAKIA AFTER PASSING FINANCIAL CRISIS |
| title_short | CREATIVE ACCOUNTING PRACTICIES IN SLOVAKIA AFTER PASSING FINANCIAL CRISIS |
| title_sort | creative accounting practicies in slovakia after passing financial crisis |
| topic | accounting ethics creative accounting earnings management GAAP IFRS financial reporting |
| url | https://apcz.umk.pl/CJFA/article/view/15280 |
| work_keys_str_mv | AT miroslavskoda creativeaccountingpracticiesinslovakiaafterpassingfinancialcrisis AT tomaslengyelfalusy creativeaccountingpracticiesinslovakiaafterpassingfinancialcrisis AT gabrielagabrhelova creativeaccountingpracticiesinslovakiaafterpassingfinancialcrisis |