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A Brief Review Of Creative Accounting Literature And Its Consequences In Practice

Author

Listed:
  • Diana Balaciu
  • Victoria Bogdan
  • Alina Beattrice Vladu
Abstract
Our research has as main objective a short review of the aspects approached at the European level regarding the role that creative accounting plays in the life of an enterprise. In order to achieve our goal, we have analysed approximately 40 academic articles indexed in international database, such as Science Direct, Emerald and ProQuest. We have used a longitudinal classification of the selected articles, studied between the years 1999 and 2009; we have tried, also, a classification of these papers according to the most frequent debating themes. In the end of our research, we have formulated our own conclusion,, that there is no unanimously or unifying accepted theory at the international or European level regarding what is, what the creative accounting represents or which are its basic principles.

Suggested Citation

  • Diana Balaciu & Victoria Bogdan & Alina Beattrice Vladu, 2009. "A Brief Review Of Creative Accounting Literature And Its Consequences In Practice," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-16.
    • Handle: RePEc:alu:journl:v:1:y:2009:i:11:p:16
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    References listed on IDEAS

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    1. Hronsky, Jane J. F. & Houghton, Keith A., 2001. "The meaning of a defined accounting concept: regulatory changes and the effect on auditor decision making," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 123-139, March.
    2. Shah, Atul K., 1996. "Creative compliance in financial reporting," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 23-39, January.
    3. repec:dau:papers:123456789/1373 is not listed on IDEAS
    4. Falkman, Pär & Tagesson, Torbjorn, 2008. "Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting," Scandinavian Journal of Management, Elsevier, vol. 24(3), pages 271-283, September.
    5. Caroline Lambert & Samuel Sponem, 2005. "Corporate governance and profit manipulation: a French field study," Post-Print halshs-00170340, HAL.
    6. Kinnunen, Juha & Keloharju, Matti & Kasanen, Eero & Niskanen, Jyrki, 2000. "Earnings management and expected dividend increases around seasoned share issues: evidence from Finland," Scandinavian Journal of Management, Elsevier, vol. 16(2), pages 209-228, June.
    7. Rhoda Pierce-Brown & Tony Steele, 1999. "The economics of," Accounting and Business Research, Taylor & Francis Journals, vol. 29(2), pages 157-173.
    8. Benito, Bernardino & Montesinos, Vicente & Bastida, Francisco, 2008. "An example of creative accounting in public sector: The private financing of infrastructures in Spain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(7), pages 963-986.
    9. Buchanan, Bonnie & Yang, Tina, 2005. "The benefits and costs of controlling shareholders: the rise and fall of Parmalat," Research in International Business and Finance, Elsevier, vol. 19(1), pages 27-52, March.
    10. Atik, Asuman, 2009. "Detecting income-smoothing behaviors of Turkish listed companies through empirical tests using discretionary accounting changes," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(5), pages 591-613.
    11. Caramanis, Constantinos & Lennox, Clive, 2008. "Audit effort and earnings management," Journal of Accounting and Economics, Elsevier, vol. 45(1), pages 116-138, March.
    12. Omurgonulsen, Mine & Omurgonulsen, Ugur, 2009. "Critical thinking about creative accounting in the face of a recent scandal in the Turkish banking sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(5), pages 651-673.
    13. Merchant, Kenneth A. & Rockness, Joanne, 1994. "The ethics of managing earnings: An empirical investigation," Journal of Accounting and Public Policy, Elsevier, vol. 13(1), pages 79-94.
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    Cited by:

    1. Toma, Loredana Oana, 2016. "The ethics of tax accounting. Is there a conflict?," MPRA Paper 72168, University Library of Munich, Germany.
    2. Herbei (Mot) Ioana & Cernusca Lucian, 2015. "Perceptions Regarding Treatments And Creative Accounting Policies," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 173-187, April.
    3. Balaciu Diana Elisabeta & Vladu Alina Beattrice, 2010. "Creative Accounting - Players And Their Gains And Loses," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 813-819, December.
    4. Safta Ioana-Lavinia & Achim Monica Violeta & Borlea Sorin Nicolae, 2020. "Manipulation of Financial Statements Through the Use of Creative Accounting. Case of Romanian Companies," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(3), pages 90-107, September.
    5. Toma, Loredana Oana, 2016. "The ethics of tax accounting. Is there a conflict?," MPRA Paper 72120, University Library of Munich, Germany.
    6. Ikechukwu Okoye & Nwoye John Ugochukwu & Abiahu Mary-Fidelis Chidoziem, 2018. "Forestalling Ingenious Approach to Financial Reporting in Post IFRS Regime in Dangote Cement Company Nigeria PLC," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(2), pages 259-271, April.

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    More about this item

    Keywords

    creative accounting; financial scandals; financial reporting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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