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Creative accounting: Nature, incidence and ethical issues

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  • Oriol Amat

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  • Catherine Gowthorpe
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    Abstract

    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.

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    File URL: http://www.econ.upf.edu/docs/papers/downloads/749.pdf
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    Bibliographic Info

    Paper provided by Department of Economics and Business, Universitat Pompeu Fabra in its series Economics Working Papers with number 749.

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    Date of creation: Apr 2004
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    Handle: RePEc:upf:upfgen:749

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    Web page: http://www.econ.upf.edu/

    Related research

    Keywords: Accounting ethics; creative accounting; earnings management; financial reporting;

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    1. Merchant, Kenneth A. & Rockness, Joanne, 1994. "The ethics of managing earnings: An empirical investigation," Journal of Accounting and Public Policy, Elsevier, vol. 13(1), pages 79-94.
    2. Merchant, Kenneth A., 1990. "The effects of financial controls on data manipulation and management Myopia," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 297-313.
    3. Healy, Paul M., 1985. "The effect of bonus schemes on accounting decisions," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 85-107, April.
    4. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
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