Refine Search

New Search

Results: 2

(searched for: doi:10.15388/batp.2020.28)
Save to Scifeed
Page of 1
Articles per Page
by
Show export options
  Select all
Diana Bachtijeva
Buhalterinės apskaitos teorija ir praktika pp 3-3; https://doi.org/10.15388/batp.2021.37

Abstract:
The advent of creative accounting in the middle of the 20th century sparked great interest among researchers and practitioners. In the work of both foreign and Lithuanian scientists, this phenomenon is widely researched and defined as the ability to use the flexibility of legal acts in order to reflect subjective information in financial statements. However, in contrast to foreign literature, linguistic interpretations of the term "creative accounting" appeared in Lithuanian literature, which gave this phenomenon a positive meaning, associated with creativity and identified as positive creative accounting. The article examines the concept of creativity, its relationship with accounting, assesses the compatibility of creativity with creative accounting. Based on the analysis of the literature, it is proposed to refuse to divide creative accounting into positive and manipulative, as such a division not only contradicts the concept of creativity, but also undermines the essence of accounting and its multiplicity.
Diana Bachtijeva
Buhalterinės apskaitos teorija ir praktika pp 5-5; https://doi.org/10.15388/batp.2021.33

Abstract:
The article describes the bonus plan, debt/equity and political cost hypotheses, based on a positive accounting theory, with reference to opportunistic approach, explaining the reasons for choosing accounting methods. Research based on these hypotheses has revealed the main types of financial information manipulation - earnings management and creative accounting. After conducting the analysis of scientific sources, the article presents the definitions of earnings management and creative accounting of various authors, distinguishes the types of earnings management – accrual-based earnings management and real earnings management. After analyzing the manipulation methods indicated in the literature, a comprehensive list of profit management and creative accounting methods are presented. The methods are structured and classified according to their compliance with accounting standards, types of profit management and their impact on accounting areas. The provided list and classification of methods is useful in a scientific sense for further research on this phenomenon.
Page of 1
Articles per Page
by
Show export options
  Select all
Back to Top Top