The purpose of this research is to discuss creative accounting limitation throughethical developments, focusing on features as: measurement and behavior. In this respect we turnto an original search in the literature that comprise together estimation segment in accounting andtheoretical...

We have studied the cash flow reporting issues in Romania, trying to establish if there isan interest in using creative accounting techniques in order to manipulate cash flow reporting.Another issue of our research is focused on the possibility of using hedging opportunities by financialmanagers...

Our research has as main objective a short review of the aspects approached at theEuropean level regarding the role that creative accounting plays in the life of an enterprise. Inorder to achieve our goal, we have analysed approximately 40 academic articles indexed ininternational database, such...

Our theoretical research was developed based on Papineau‘s methodology inorder to be able to develop a comprehensive framework by constructing an internal history ofthe literature. By using this particular approach the main body of the literature is summarizedconducting in the end to a...

Corporate governance is concerned with the relationships between a business’smanagement and its board of directors, shareholders and lenders and its other stakeholders such asemployees, customers, suppliers, and the community in which activates. The connection betweenthis topic and creative...

The aim of this paper is to bring into attention the creative accounting phenomenon. Typesof creative accounting practices has been examined comparing scandals occurred in large companiesin the last two decades. In order to realize this scope we define the concept of creative accounting andits...

Management accounting is an important part of the economic information system,with a key role in decision making, whether we talk about small and medium enterprises or largecompanies. However, management accounting is superficially treated in most economic entities,there are entities in which...

This study aims to explore some particularities concerning the Romanian auditedentities which are oriented mainly towards contracting audit services from the largest companiesproviding auditing services (Big 4 companies). The assessment criteria taken into consideration forthe differentiation of...

Despite the growing interest, the empirical results found in the literature concerningMachiavellianism and its impact on ethical judgments document both inconsistent andcontradictory results. On the other hand, the acceptance of short-term earnings managementpractices raises the most important...

In granting a credit the bank must be informed correctly about the client's financialsituation and the possibility of the existence of specific links between contractors and associatedcompanies of the group, thus lending decision must make a decision based on knowledge and risktaking by the bank...