Creative Accounting as a Double Sided Coin

18 Pages Posted: 8 Feb 2017

See all articles by Prof. Godwin Emmanuel Oyedokun

Prof. Godwin Emmanuel Oyedokun

Lead City University Ibadan Nigeria ; OGE Professional Services Ltd; Nasarawa State University, Keffi

Date Written: March 15, 2016

Abstract

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

Oyedokun, Godwin Emmanuel, Creative Accounting as a Double Sided Coin (March 15, 2016). Available at SSRN: https://ssrn.com/abstract=2913126 or http://dx.doi.org/10.2139/ssrn.2913126

Godwin Emmanuel Oyedokun (Contact Author)

Lead City University Ibadan Nigeria ( email )

Ibadan
Nigeria
+2348033737184 (Phone)

HOME PAGE: http://www.oyedokungodwin.com

OGE Professional Services Ltd ( email )

2nd Floor, Back Wing, 28, Adeyemi Street, Off LUT
Mushin, Lagos
Nigeria

Nasarawa State University, Keffi ( email )

Department of Accounting
Faculty of Administration
Keffi, Nasarawa 234
Nigeria
+23480833737184 (Phone)

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