Publicación:

Influencia de la contabilidad creativa en la ética profesional del contador publico

Resumen

Creative accounting corresponds to a form of manipulation of the information "real and truthful" or "correct and adequate", to present another one different from the "original and natural" that improves or worsens the economic and patrimonial situation of the entity or that, it is simply intended to show an image of stability over time with respect to previous exercises. In these definitions, we can see that the intention of creative accounting is to cause changes in financial information for opportunistic purposes that seek a benefit from certain interest groups. Several authors agree that the objectives for which companies or entrepreneurs have chosen to use creative accounting are, among others, the impact that it can generate on investors in the different stock exchanges where the entity participates, expressing a financial trend stable in relation to growth, benefits obtained, reducing the levels of indebtedness generating that the company is apparently exposed to lower financial risks and the application of loopholes or ambiguities of the tax laws that benefit the employer, with the reduction of tax payments or some types of subsidies.