Considerations on Modeling Strategies of the Financial Result Cover Image

Considerations on Modeling Strategies of the Financial Result
Considerations on Modeling Strategies of the Financial Result

Author(s): Lucian Cernuşca
Subject(s): Economy
Published by: Editura Universității Aurel Vlaicu
Keywords: creative accounting; manipulation; modeling the result; accounting options; bad accounting

Summary/Abstract: This study's objective is to highlight some of the strategies to maximize or minimize the accounting result, situated un-der the impulse of bad accounting. Although we assist the manipulation of the accounting result, this procedure is done according to the law, been exploited by some entities in knowledge of the lack of justice and accounting regulations

  • Issue Year: 18/2012
  • Issue No: 2
  • Page Range: 59-66
  • Page Count: 8
  • Language: English