Matches in SemOpenAlex for { <https://semopenalex.org/work/W2484262028> ?p ?o ?g. }
Showing items 1 to 74 of
74
with 100 items per page.
- W2484262028 endingPage "70" @default.
- W2484262028 startingPage "65" @default.
- W2484262028 abstract "The article is devoted to elucidating the essence of creativity in accounting and determining the nature of the impact of creativity elements on the indicators of financial reporting. The analysis of scientific approaches to the interpretation of the essence of creative accounting and their synthesis is performed. The dual nature of creative accounting is revealed, which is manifested in the manner of its impact on the acceptance of management decisions by the users of reporting. The factors that lead to the manifestation of creativity in accounting are determined. It is found that creativity in accounting is mainly generated by the alternatives offered under the company's accounting policies, and the use of professional judgment of the accountant. The ways of distortion of accounting information in the financial statements are analyzed, and the motives of illegal acts by accountants are presented. The areas of accounting are highlighted, which are characterized by the most pronounced manifestation of the elements of creativity. According to the author, one of the effective ways to curb the manifestations of creativity is to improve the common standards of financial reporting, and strengthen control of their observation." @default.
- W2484262028 created "2016-08-23" @default.
- W2484262028 creator A5008191499 @default.
- W2484262028 date "2016-01-01" @default.
- W2484262028 modified "2023-09-23" @default.
- W2484262028 title "Impact of Creativity in Accounting on Indicators of Financial Statements" @default.
- W2484262028 hasPublicationYear "2016" @default.
- W2484262028 type Work @default.
- W2484262028 sameAs 2484262028 @default.
- W2484262028 citedByCount "0" @default.
- W2484262028 crossrefType "posted-content" @default.
- W2484262028 hasAuthorship W2484262028A5008191499 @default.
- W2484262028 hasConcept C11012388 @default.
- W2484262028 hasConcept C121955636 @default.
- W2484262028 hasConcept C128769094 @default.
- W2484262028 hasConcept C144133560 @default.
- W2484262028 hasConcept C15744967 @default.
- W2484262028 hasConcept C162324750 @default.
- W2484262028 hasConcept C163867264 @default.
- W2484262028 hasConcept C187736073 @default.
- W2484262028 hasConcept C199360897 @default.
- W2484262028 hasConcept C2775924081 @default.
- W2484262028 hasConcept C2780592571 @default.
- W2484262028 hasConcept C41008148 @default.
- W2484262028 hasConcept C527412718 @default.
- W2484262028 hasConcept C544937707 @default.
- W2484262028 hasConcept C74275925 @default.
- W2484262028 hasConcept C77805123 @default.
- W2484262028 hasConceptScore W2484262028C11012388 @default.
- W2484262028 hasConceptScore W2484262028C121955636 @default.
- W2484262028 hasConceptScore W2484262028C128769094 @default.
- W2484262028 hasConceptScore W2484262028C144133560 @default.
- W2484262028 hasConceptScore W2484262028C15744967 @default.
- W2484262028 hasConceptScore W2484262028C162324750 @default.
- W2484262028 hasConceptScore W2484262028C163867264 @default.
- W2484262028 hasConceptScore W2484262028C187736073 @default.
- W2484262028 hasConceptScore W2484262028C199360897 @default.
- W2484262028 hasConceptScore W2484262028C2775924081 @default.
- W2484262028 hasConceptScore W2484262028C2780592571 @default.
- W2484262028 hasConceptScore W2484262028C41008148 @default.
- W2484262028 hasConceptScore W2484262028C527412718 @default.
- W2484262028 hasConceptScore W2484262028C544937707 @default.
- W2484262028 hasConceptScore W2484262028C74275925 @default.
- W2484262028 hasConceptScore W2484262028C77805123 @default.
- W2484262028 hasIssue "2" @default.
- W2484262028 hasLocation W24842620281 @default.
- W2484262028 hasOpenAccess W2484262028 @default.
- W2484262028 hasPrimaryLocation W24842620281 @default.
- W2484262028 hasRelatedWork W125734529 @default.
- W2484262028 hasRelatedWork W125945676 @default.
- W2484262028 hasRelatedWork W1489198865 @default.
- W2484262028 hasRelatedWork W2058504949 @default.
- W2484262028 hasRelatedWork W2222785091 @default.
- W2484262028 hasRelatedWork W2276875998 @default.
- W2484262028 hasRelatedWork W2279264452 @default.
- W2484262028 hasRelatedWork W2309505528 @default.
- W2484262028 hasRelatedWork W2560814102 @default.
- W2484262028 hasRelatedWork W2600843986 @default.
- W2484262028 hasRelatedWork W2611454464 @default.
- W2484262028 hasRelatedWork W2619783788 @default.
- W2484262028 hasRelatedWork W2767888898 @default.
- W2484262028 hasRelatedWork W2891542349 @default.
- W2484262028 hasRelatedWork W2902809112 @default.
- W2484262028 hasRelatedWork W3120079347 @default.
- W2484262028 hasRelatedWork W3146783297 @default.
- W2484262028 hasRelatedWork W583249806 @default.
- W2484262028 hasRelatedWork W653600918 @default.
- W2484262028 hasRelatedWork W2269435921 @default.
- W2484262028 isParatext "false" @default.
- W2484262028 isRetracted "false" @default.
- W2484262028 magId "2484262028" @default.
- W2484262028 workType "article" @default.