English, Article, Journal or magazine article edition: Creative Accounting: Nature, Incidence and Ethical Issues Oriol Amat; Catherine Gowthorpe

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Bookmark: http://trove.nla.gov.au/version/154273
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Creative Accounting: Nature, Incidence and Ethical Issues
Author
  • Oriol Amat
  • Catherine Gowthorpe
Physical Description
  • preprint
Notes
  • 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 considers the various ways in which creative accounting can be undertaken and summarizes some empirical research on the nature and incidence of creative accounting. The ethical dimension of creative accounting is discussed, drawing evidence from several empirical studies. The paper concludes with the analysis of possible solutions for the creative accounting problem.
  • Accounting ethics, creative accounting, earnings management, financial reporting
  • RePEc:upf:upfgen:749
Language
  • English
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