Paper #749

Títol:

Creative accounting: Nature, incidence and ethical issues

Autors:

Oriol Amat i Catherine Gowthorpe

Data:

Abril 2004

Resum:

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.

Paraules clau:

Accounting ethics, creative accounting, earnings management, financial reporting

Codis JEL:

M41

Àrea de Recerca:

Finances i Comptabilitat

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