Creative Accounting - Players And Their Gains And Loses
The aim of this paper is to bring into attention an interesting game of accounts manipulation and its playes. Their expectations represent the genesis point of manipulative behaviour and by understanding their actions and gains and losses we may create a link to undestanding the process of creative accounting thinking. The divergent interests of these users (e.g.managers, fiscal authorities and banks) derive from their position and power, and give rise to doubt regarding the objectivity of accountancy information provided by annual financial reports.
Volume (Year): 1 (2010)
Issue (Month): 2 (December)
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- Sean W. G. Robb, 1998. "The Effect Of Analysts' Forecasts On Earnings Management In Financial Institutions," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 21(3), pages 315-331, 09.
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