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Creative Accounting: Nature, Incidence and Ethical Issues

Description : This paper explores the nature and incidence of creative accounting practices within the context of ethical considerations.It explores several definitions of creative accounting and the potential and the range of reasons for a company's directors to engage in creative accounting. Later the paper con...
Language(s) : English
Subject(s) : Accounting ethics, creative accounting, earnings management, financial reporting
Publisher(s) :
Contributor(s) : Universitat Pompeu Fabra. Departament d'Economia i Empresa
Source(s) :
Publication Date(s) : 2012-07-11