IMPACTUL CONTABILITĂȚII CREATIVE ASUPRA SITUAȚIILOR FINANCIARE ȘI PERFORMANȚEI ENTITĂȚII
| dc.contributor.author | Bagos (Calancea), Eugenia | |
| dc.date.accessioned | 2022-12-12T09:58:17Z | |
| dc.date.available | 2022-12-12T09:58:17Z | |
| dc.date.issued | 2022 | |
| dc.description.abstract | This article aims to define the notion of creative accounting, alongside with presentation of the impact of such techniques usage on the financial statements of a company as well as on it’s performance. The linkage between the creative accounting and the necessity of the managers to present a specific performance of the company alongside with avoidance of damages on the company’s image is clearly identified. Reliability and the benefit of financial or performance information determined using creative accounting, is significantly deteriorated, this is why, usage of creative accounting should be limited, by promotion of fair accounting practices by governances and auditors of companies. | en |
| dc.identifier.citation | BAGOS (CALANCEA), Eugenia. Impactul contabilității creative asupra situațiilor financiare și performanței entității. In: Simpozionul "Reconsiderarea rolului profesiei contabile. Acționăm astăzi pentru provocările generate de viitor" 31 martie 2022, Chişinău: CEP USM, 2022, pp. 52-55. ISBN 978-9975-159-78-4. | en |
| dc.identifier.isbn | 978-9975-159-78-4 | |
| dc.identifier.uri | https://doi.org/10.5281/zenodo.6786843 | |
| dc.identifier.uri | https://msuir.usm.md/handle/123456789/7946 | |
| dc.language.iso | ro | en |
| dc.publisher | CEP USM | en |
| dc.subject | creative accounting | en |
| dc.subject | financial statements | en |
| dc.subject | financial performance | en |
| dc.subject | ethics of creative accounting | en |
| dc.subject | accounting norms | en |
| dc.title | IMPACTUL CONTABILITĂȚII CREATIVE ASUPRA SITUAȚIILOR FINANCIARE ȘI PERFORMANȚEI ENTITĂȚII | en |
| dc.type | Article | en |