Elucidarea conexiunilor: explorarea relaţiei dintre contabilitatea creativă şi autorităţile de reglementare

Abstract

This article analyses the relationship between creative accounting practices and regulators, aiming to spot a light on the underlying factors that influence and shape this connection. Creative accounting refers to the deliberate manipulation of financial statements to portray a more favorable image of a company's performance, often at the price of transparency, accuracy and reliance. The article also describes the possible strategies which authorities, which are responsible for enforcing accounting standards and ensuring the integrity of financial reporting can apply in order to limit creative accouting.