CREATIVE CASH FLOW REPORTING

Aleksandra Arsenijević, Tadija Đukić

DOI Number
10.22190/FUEO1702163A
First page
163
Last page
173

Abstract


Financial statements should realistically show financial position, performance, and cash flows of a company. Creative financial reporting represents a deliberate manipulation of information in financial statements in order to create misperceptions on company operations. Creative financial statements are primarily intended for investors, in order to encourage them to purchase company shares and thus increase its market value. Creativity in compiling cash flow statements lies in presentation of operating activities as investing and financing activities, and vice versa.

Keywords

creative accounting, cash flow statement, operating activities, investing activities, financing activities

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References


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DOI: https://doi.org/10.22190/FUEO1702163A

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