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Contabilitatea creativă

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cris.sourceIdoai:irek.ase.md:123456789/2707
dc.creatorTataru, Vlada
dc.date2023-05-26T08:04:16Z
dc.date2023-05-26T08:04:16Z
dc.date2023-03
dc.date.accessioned2023-11-13T20:53:43Z
dc.date.available2023-11-13T20:53:43Z
dc.descriptionTATARU, Vlada. Contabilitatea creativă = Creative Accounting. Conducător șt.: BAJAN, Maia. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 324-329. ISBN 978-9975-147-93-4 (PDF).
dc.descriptionCreative accounting is a term used to describe the use of accounting practices that are technically legal, but that may be considered unethical or even fraudulent. It is also known as aggressive accounting, as it doesn’t strictly adhere to standard accounting principles. This practice involves manipulating financial data to make a company's financial performance appear better than it actually is, usually to meet financial targets or to inflate stock prices. This can be done in various ways such as inflating revenue, understating expenses, deferring or accelerating income, or manipulating balance sheet entries. While some creative accounting practices may be within the bounds of acceptable accounting practices, others are more questionable. In recent years, several high-profile cases of creative accounting have come to light, highlighting the need for greater transparency and accountability in financial reporting. CZU: 657.37:005.591.1; JEL: M40, M41;DOI: https://doi.org/10.53486/issc2023.42
dc.formatapplication/pdf
dc.identifier978-9975-147-93-4(PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2707
dc.identifier.urihttps://cris.ase.md/handle/123456789/4770
dc.languageother
dc.publisherASEM
dc.subjectaccounting
dc.subjectcreativ accounting
dc.subjectsoftware
dc.subjectinnovation
dc.subjectcyber security
dc.subjectfinancial situations
dc.titleContabilitatea creativă
dc.titleCreative Accounting
dc.typeArticle
dspace.entity.typePublication
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