Creative Accounting as a Double Sided Coin
18 Pages Posted: 8 Feb 2017
Date Written: March 15, 2016
This paper reviews the concept of creative accounting viz-a-viz other related concepts such as aggressive earnings management, window dressing. The place of ethics and justification for the employment of creative account was also considered. The study employed contents analysis as research design and finds that it is a matter of interpretation and considered view, creative accounting is not a bad concept.
Keywords: Aggressive Earnings, Creative Accounting, Earnings Management, Window Dressing, Fraud, Account Manipulation
JEL Classification: M40, M41, M49
Suggested Citation: Suggested Citation