DOGMATIC ANALYSIS OF THE TENSION BETWEEN CREATIVE ACCOUNTING AND INTERNATIONAL ACCOUNTING LAW
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Abstract
In this study, a comprehensive analysis of creative accounting and its relationship with international accounting law was carried out. Creative accounting involves the manipulation of financial results to reflect a positive image of the company, influenced by various incentives and practices that can generate significant impacts on stakeholders and market perception. Definitions, principles, cases and regulatory frameworks were reviewed, highlighting how creative accounting can affect financial reporting and economic decisions. Gaps and tensions in the international regulatory framework were identified that could favor creative accounting practices, despite efforts to promote transparency and reliability in financial reporting. It was concluded that it is crucial to strengthen regulation and oversight, promote education and awareness, encourage ongoing research, and foster international cooperation to address the challenges associated with creative accounting. In this way, risks can be mitigated and confidence in financial markets can be strengthened, contributing to sustainable economic development and global financial stability.
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