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Assumptions, Types of Accounting Manipulations and Their Application
- Source :
- Buhalterinės Apskaitos Teorija ir Praktika, Iss 23 (2021)
- Publication Year :
- 2021
- Publisher :
- Vilnius University Press, 2021.
-
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.
- Subjects :
- medicine.medical_specialty
050208 finance
Profit (accounting)
Accounting method
Earnings
HF5001-6182
business.industry
media_common.quotation_subject
05 social sciences
Equity (finance)
Accounting
050201 accounting
creative accounting
Creative accounting
Positive accounting
Earnings management
Debt
0502 economics and business
medicine
General Earth and Planetary Sciences
Business
earnings mangement
General Environmental Science
media_common
Subjects
Details
- Language :
- English
- ISSN :
- 25388762 and 18228682
- Issue :
- 23
- Database :
- OpenAIRE
- Journal :
- Buhalterinės Apskaitos Teorija ir Praktika
- Accession number :
- edsair.doi.dedup.....fb5fcad643a5b04cb880b1b36f12f12a