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 |
| _version_ | 1818068231741505536 |
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| author | Mortură Laura Alexandra Dreghiciu Andreea Elena |
| author_facet | Mortură Laura Alexandra Dreghiciu Andreea Elena |
| author_sort | Mortură Laura Alexandra |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-10T15:36:18Z |
| format | Article |
| id | doaj.art-fe8af6adc6de4c3ca41c2e606124b414 |
| institution | Directory Open Access Journal |
| issn | 2393-3127 2393-3127 |
| language | English |
| last_indexed | 2024-12-10T15:36:18Z |
| publishDate | 2018-01-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj.art-fe8af6adc6de4c3ca41c2e606124b4142022-12-22T01:43:15ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272393-31272018-01-01XVIII2661666Possibilities of Influencing the Results of an Entity through Creative Accounting at Stock LevelMortură Laura Alexandra0Dreghiciu Andreea Elena1„1st December 1918” University of Alba IuliaNAThe 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.http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2019/02/19-3.pdfcreative accountingstockseconomical – financial information |
| spellingShingle | Mortură Laura Alexandra Dreghiciu Andreea Elena Possibilities of Influencing the Results of an Entity through Creative Accounting at Stock Level Ovidius University Annals: Economic Sciences Series creative accounting stocks economical – financial information |
| title | Possibilities of Influencing the Results of an Entity through Creative Accounting at Stock Level |
| title_full | Possibilities of Influencing the Results of an Entity through Creative Accounting at Stock Level |
| title_fullStr | Possibilities of Influencing the Results of an Entity through Creative Accounting at Stock Level |
| title_full_unstemmed | Possibilities of Influencing the Results of an Entity through Creative Accounting at Stock Level |
| title_short | Possibilities of Influencing the Results of an Entity through Creative Accounting at Stock Level |
| title_sort | possibilities of influencing the results of an entity through creative accounting at stock level |
| topic | creative accounting stocks economical – financial information |
| url | http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2019/02/19-3.pdf |
| work_keys_str_mv | AT morturalauraalexandra possibilitiesofinfluencingtheresultsofanentitythroughcreativeaccountingatstocklevel AT dreghiciuandreeaelena possibilitiesofinfluencingtheresultsofanentitythroughcreativeaccountingatstocklevel |