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Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/4234
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dc.contributor.authorEremia, Ana-
dc.contributor.authorCulea, Elena-
dc.date.accessioned2025-06-27T06:12:18Z-
dc.date.available2025-06-27T06:12:18Z-
dc.date.issued2025-
dc.identifier.isbn978-9975-168-25-0 (PDF)-
dc.identifier.urihttps://irek.ase.md:443/xmlui/handle/123456789/4234-
dc.descriptionEREMIA, Ana și Elena CULEA. Contabilitatea creativă: tehnici de contabilitate creativă privind imobilizările, activele circulante, capitalurile și datoriile = Creative Accounting: Creative Accounting Techniques Regarding Fixed Assets, Current Assets, Equity and Liabilities. Online. Coord. șt.: Lăcrămioara MANSOUR. In: Challenges of Accounting for Young Researchers: International Student Scientific Conference, ISSC 2025, 9th Edition, March 14-15, 2025: Collection of scientific articles. Chişinău: SEP ASEM, 2025, pp. 180-182. ISBN 978-9975-168-25-0 (PDF). Disponibil: https://doi.org/10.53486/issc2025.51en_US
dc.description.abstractThis research paper summarizes the approaches used in creative accounting, focusing on the tools used. To address this issue, we have used a variety of materials, with a preference for accounting research and academic journals. Our discussion demonstrates the applicability of creative accounting in a wide range of areas, with a special focus on innovative accounting approaches that are applied in the management of fixed assets, current assets, equity and liabilities. In the last part, we propose a comparative case study highlighting the influence of the use of creative techniques on the presented results. CZU: 657.1:005.573; JEL: M41 Accountingen_US
dc.language.isootheren_US
dc.publisherSEP ASEMen_US
dc.subjectcreative accountingen_US
dc.subjectfinancial positionen_US
dc.subjectcreative techniquesen_US
dc.subjectdistortion of economic eventsen_US
dc.subjectaccounting environmenten_US
dc.subjectmanipulationen_US
dc.titleContabilitatea creativă: tehnici de contabilitate creativă privind imobilizările, activele circulante, capitalurile și datoriileen_US
dc.title.alternativeCreative Accounting: Creative Accounting Techniques Regarding Fixed Assets, Current Assets, Equity and Liabilitiesen_US
dc.typeArticleen_US
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