STATEMENT OF CASH FLOW AND CREATIVE ACCOUNTING
Autor(a) principal: | |
---|---|
Data de Publicação: | 2009 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1530 |
Resumo: | Creative financial reporting practices are of great concern in every developed country. The harmonization of International accounting standards has been considered as a way of improving quality of financial information. Given that information on cash flow is much less subjective than income, the elaboration and presentation of a cash flow as part of the annual financial statements of a company is usually considered a helpful tool to prevent accountancy manipulation. In this paper we discuss this belief, because the conciliation between earnings and operational cash flow must be analyzed in two stages: one for the difference between generated funds and earnings and another for the funds and operational cash flow. In this study it is empirically highlighted that the consequences of the analysis of both items are substantially different. Thus, a comparison between earnings and operational cash flow is not enough to detect creative reporting practices. |
id |
FURB-5_488d8106070b72e86498eaf9838498c8 |
---|---|
oai_identifier_str |
oai:ojs.bu.furb.br:article/1530 |
network_acronym_str |
FURB-5 |
network_name_str |
Revista Universo Contábil |
repository_id_str |
|
spelling |
STATEMENT OF CASH FLOW AND CREATIVE ACCOUNTINGDEMONSTRAÇÃO DOS FLUXOS DE CAIXA E CONTABILIDADE CRIATIVACreative reporting. Harmonization of accounting standards. Cash flow statement.Contabilidade criativa. Harmonização de padrões contábeis. Demonstração dos fluxos de caixa.Creative financial reporting practices are of great concern in every developed country. The harmonization of International accounting standards has been considered as a way of improving quality of financial information. Given that information on cash flow is much less subjective than income, the elaboration and presentation of a cash flow as part of the annual financial statements of a company is usually considered a helpful tool to prevent accountancy manipulation. In this paper we discuss this belief, because the conciliation between earnings and operational cash flow must be analyzed in two stages: one for the difference between generated funds and earnings and another for the funds and operational cash flow. In this study it is empirically highlighted that the consequences of the analysis of both items are substantially different. Thus, a comparison between earnings and operational cash flow is not enough to detect creative reporting practices. As práticas de contabilidade criativa são objecto de grande preocupação em todos os países desenvolvidos. A harmonização das normas internacionais de contabilidade foi considerada como uma forma de melhorar a qualidade da informação financeira. Dado que a informação sobre fluxos de caixa é muito menos subjectiva do que o resultado, a elaboração e apresentação da demonstração dos fluxos de caixa como parte dos demonstrativos financeiros anuais da empresa é usualmente considerado como uma ferramenta útil para prevenir a manipulação contabilística. Neste estudo discutimos essa opinião, porque a conciliação entre resultados e fluxos de caixa operacionais deve ser analisada em dois estádios: um para a diferença entre os recursos gerados e o resultado e outro entre os recursos gerados e os fluxos de caixa operacionais. No estudo evidenciamos empiricamente que as consequências da análise de ambos são substancialmente diferentes. Assim, a comparação entre resultados e fluxo de caixa operacional não é suficiente para detectar práticas de contabilidade criativa.Universidade Regional de Blumenau2009-10-07info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/153010.4270/ruc.20095Revista Universo Contábil; v. 5 n. 3 (2009); 99-1151809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1530/1026Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessLamas, Fernando RuízGregório, António Augusto2009-10-07T17:34:24Zoai:ojs.bu.furb.br:article/1530Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2009-10-07T17:34:24Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
STATEMENT OF CASH FLOW AND CREATIVE ACCOUNTING DEMONSTRAÇÃO DOS FLUXOS DE CAIXA E CONTABILIDADE CRIATIVA |
title |
STATEMENT OF CASH FLOW AND CREATIVE ACCOUNTING |
spellingShingle |
STATEMENT OF CASH FLOW AND CREATIVE ACCOUNTING Lamas, Fernando Ruíz Creative reporting. Harmonization of accounting standards. Cash flow statement. Contabilidade criativa. Harmonização de padrões contábeis. Demonstração dos fluxos de caixa. |
title_short |
STATEMENT OF CASH FLOW AND CREATIVE ACCOUNTING |
title_full |
STATEMENT OF CASH FLOW AND CREATIVE ACCOUNTING |
title_fullStr |
STATEMENT OF CASH FLOW AND CREATIVE ACCOUNTING |
title_full_unstemmed |
STATEMENT OF CASH FLOW AND CREATIVE ACCOUNTING |
title_sort |
STATEMENT OF CASH FLOW AND CREATIVE ACCOUNTING |
author |
Lamas, Fernando Ruíz |
author_facet |
Lamas, Fernando Ruíz Gregório, António Augusto |
author_role |
author |
author2 |
Gregório, António Augusto |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Lamas, Fernando Ruíz Gregório, António Augusto |
dc.subject.por.fl_str_mv |
Creative reporting. Harmonization of accounting standards. Cash flow statement. Contabilidade criativa. Harmonização de padrões contábeis. Demonstração dos fluxos de caixa. |
topic |
Creative reporting. Harmonization of accounting standards. Cash flow statement. Contabilidade criativa. Harmonização de padrões contábeis. Demonstração dos fluxos de caixa. |
description |
Creative financial reporting practices are of great concern in every developed country. The harmonization of International accounting standards has been considered as a way of improving quality of financial information. Given that information on cash flow is much less subjective than income, the elaboration and presentation of a cash flow as part of the annual financial statements of a company is usually considered a helpful tool to prevent accountancy manipulation. In this paper we discuss this belief, because the conciliation between earnings and operational cash flow must be analyzed in two stages: one for the difference between generated funds and earnings and another for the funds and operational cash flow. In this study it is empirically highlighted that the consequences of the analysis of both items are substantially different. Thus, a comparison between earnings and operational cash flow is not enough to detect creative reporting practices. |
publishDate |
2009 |
dc.date.none.fl_str_mv |
2009-10-07 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1530 10.4270/ruc.20095 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1530 |
identifier_str_mv |
10.4270/ruc.20095 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1530/1026 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 5 n. 3 (2009); 99-115 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
_version_ |
1798945115446706176 |