Creative Accounting and the Impact on the Financial-Accounting Information Users

Laura-Maria Popescu, Ileana Nișulescu-Ashrafzadeh

This article aims at presenting an analysis of the Creative Accounting phenomenon, both from the quality as well as from the quantity point of view, and from the manipulation practices they have on the financial-accounting information users. Thus, bi-directionally, we analyzed the research subject, in the light of the works published on the theme of creative accounting, but also by implementing direct research on the companies in Romania. We also analyzed the creativity in Accounting from a positive perspective and from a negative one as well, so we could shape up a clear opinion on the impact these practiceshave on the message sent to the users, via the information presented in the financial-accounting situations.

https://doi.org/10.31871/IJNTR.5.7.8