Resumo

ALTAMIRANO SALAZAR, Aníbal Washington. LA CONTABILIDAD CREATIVA EN EL GOBIERNO COORPORATIVO DE LAS EMPRESAS. Cienc. adm. [online]. 2018, n.12, pp.65-72. ISSN 0009-6784.  http://dx.doi.org/https://doi.org/10.24215/23143738e027.

This paper aims to analyze the impact of creative accounting on corporate governance of companies through figures manipulation by taking advantage of legal gaps. This Artifice allows building up a matrix of positive opinion in front of its stakeholders and especially, if it has a significant effect, in the value of its actions. The problem lies in the fulfillment of the objectives regardless of the form, using the permissibility, subjectivity and ambiguity in the interpretation of the legal regulations. In this context, the present research seeks to determine the causes and effects of the use of creative accounting in the corporate governance of companies. For this purpose a theoretical description of documentary type will be carried out, it will consist in the search, organization and analysis of several scientific and review articles related to the subject. Among the conclusions it was determined that creative accounting regardless of the reason it is used; whether by business strategy or to commit fraud it will always provide imperfect information. This situation allows the concealment of facts that deepen the differences of interests between the shareholders and the business managers.

Palavras-chave : Creative Accounting; Corporate Governance; Strategy; Fraud.

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