CREATIVE DISCLOSURE – FEATURE OF CREATIVE ACCOUNTING


              Dumitru Matiş, Babeş-Bolyai University of Cluj-Napoca, Romania
          Alina Beattrice Vladu, Babeş-Bolyai University of Cluj-Napoca, Romania
         Dan Dacian Cuzdriorean, Babeş-Bolyai University of Cluj-Napoca, Romania

ABSTRACT: The purpose of this research is to approach creative disclosure as a feature of
creative accounting. Also known in the literature as impression management, this demarche
can be found in corporate annual report under forms of distortion of narratives of numerical
and graph manipulation. Little is known about the potential effects and consequences of this
kind of manipulation in the practical side of accounting and on decisions made by annual
report users. Creative accounting presented under all its forms of manifestation can directly
affect the profit and loss account and also the balance sheet and it is also related to
measurement or disclosure, the latter referring to the extent of to the method of presentation.
Since disclosure is also related to credibility of accounting profession.
After assessing the area approached we developed a theoretical framework for creative
disclosure.

Key words: creative disclosure, disclosure quality, disclosure credibility

JEL codes: M41