The present study aims to analyze the accounting professionals' point of view as opposed to
the stu-dents and master students' one, regarding the creative accounting phenomenon …

In the scope of Behavioral Decision Theory, Accounting-based Earnings Management
(AEM) may compromise the success of decision making of a firm's stakeholders. Given that …

ABSTRACT A highly qualitative financial reporting refers to the publication of accounting
information complying with the requirements of the reporting framework and generally, they …

Starting 1 January 2012, credit institutions are required to apply the International Financial
Reporting Standards (IFRS) as basis of accounting for the preparation of the individual …

This study aims to analyze the legality and the development of the Earnings Management
Practices (EMP), from the perspective of certified accountants. EMP occurs as a result of …

Accounting means normally a basis while making management decisions; it is the
information tool in order to highlight the strategies and to confirm their success. There are …

The purpose of this research is to approach creative disclosure as a feature of creative
accounting. Also known in the literature as impression management, this demarche can be …

1.1. Condiţionări şi cunoştinţe prerechizite __________________________________… 5
1.2. Descrierea cursului __________________________________… 5 1.3. Organizarea …

As práticas de contabilidade criativa ocorrem como resultado da imprecisão do normativo
contabilístico e no âmbito do quadro regulamentar contabilístico, mas também ocorrem pelo …

This study aims to present the students' perception on the accounting profiles and
professional accountants regarding the forms of manifestations of creative accounting. The …