دانلود رایگان ترجمه مقاله بررسی حسابداری خلاق – ۲۰۱۳
دانلود رایگان مقاله انگلیسی حسابداری خلاق: مروری بر پیشینه تحقیق به همراه ترجمه فارسی
|عنوان فارسی مقاله:||حسابداری خلاق: مروری بر پیشینه تحقیق|
|عنوان انگلیسی مقاله:||Creative Accounting: A Literature Review|
|رشته های مرتبط:||حسابدرای، حسابداری مالی|
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Our research objective is to show the effect of creative accounting on the performance of the company which uses these techniques to manipulate their accounts to show desired results. We also discussed about different types of creative accounting and parties involved in it and what are the motivation factors so that people are involved in creative accounting techniques. We also talked about Anglo-Saxon and European continental types of creative accounting in which they allowed different types of alternative method for creative accounting. We also analysed involvement of different professionals in creative accounting like accountant, lawyers and bankers. They help companies in deciding about the different instruments which help company to involve in creative accounting. Corporate governance can play an important role in financial reporting of the company because financial report shows the state of affairs of the company and investors take decision on the basis of financial report of the company. So it is necessary that financial report should show “True and Fair view‟ of the company. Professional and managers ethical responsibility is also discussed in our study. In which it is analysed who will be responsible for the failure of the company.
Keywords—Corporate Governance; Creative Accounting; Creative Disclosure Framework; Financial Reporting; Financial Scandals; Sarbanes-Oxley.
WHEN we open this true Pandora‟s Box: Creative Accounting then we understands when and why exactly the concept first appeared and what influenced its development that arose many questions. With hindsight a few favorable circumstances to this concept can be identified, circumstances first related to the economical advent of world states but at the same time to need of economic entities to create for them a good reputation in an increasingly competitive and tough economic environment. About this particular moment, that is first mention belongs to the founder of accounting Luca Paciolo. This ambition of making figure more appealing or opposite is as old as 500 years. Thus, Luca Paciolo was shaping in his already renowned De Arithmetica, the first accounting manual, practices of creative accounting. Creative accounting refers to accounting practices that may or may not follow the letter of the rules of accounting standard practices but certainly deviate from those rules and regulations. It may be characterized by excessive complication and using innovative ways of characterizing income, assets and liabilities. Some times word like “innovative” or “aggressive” are also used for defining creative accounting. Creative accounting is a term which is used as a systematic misrepresentation of the true and fair income, liabilities and assets of corporations or organizations.