Резюме:

The article examines the phenomenon of creative accounting as a tool for managing companies´ financial reporting. The reasons for using this practice, its short-term benefits and potential long-term risks for business are analyzed. Particular attention is paid to the moral, ethical and legal aspects of using creative accounting, as well as its impact on investment attractiveness, company sustainability and stakeholder trust. The article emphasizes the need for a balance between the desire for positive financial dynamics and compliance with the principles of transparency and integrity.

Ключевые слова: ethics in business, management accounting, reputational losses, reporting manipulation, long-term risks, short-term benefits, investment attractiveness, financial distortions, corporate reporting, creative accounting

Ayapova A.G. ¹ Short-Term Gains Versus Long-Term Consequences: The Risk of Creative Accounting in Corporate Reporting // Международный научно-общественный журнал "DOGMA". – 2025. – № 1(30);
URL: journaldogma.esrae.ru/30-629 (дата обращения: 06.12.2025).

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