Creative accounting: Nature, incidence and ethical issues

Research, Preprint English OPEN
Amat Salas, Josep Oriol; Gowthorpe, Catherine;
  • Subject: creative accounting | Finance and Accounting | earnings management | Accounting ethics, creative accounting, earnings management, financial reporting | financial reporting | accounting ethics
    • jel: jel:M41
    acm: ComputingMilieux_MISCELLANEOUS

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 a... View more
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