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- Creative_accounting abstract "Creative accounting is a euphemism referring to accounting practices that may follow the letter of the rules of standard accounting practices, but certainly deviate from the spirit of those rules. They are characterized by excessive complication and the use of novel ways of characterizing income, assets, or liabilities and the intent to influence readers towards the interpretations desired by the authors. The terms "innovative" or "aggressive" are also sometimes used. Other synonyms include Cooking the books and Enronomics. The term as generally understood refers to systematic misrepresentation of the true income and assets of corporations or other organizations. "Creative accounting" is at the root of a number of accounting scandals, and many proposals for accounting reform – usually centering on an updated analysis of capital and factors of production that would correctly reflect how value is added.Newspaper and television journalists have hypothesized that the stock market downturn of 2002 was precipitated by reports of accounting irregularities at Enron, Worldcom, and other firms in the United States.One commonly accepted incentive for the systemic over-reporting of corporate income which came to light in 2002 was the granting of stock options as part of executive compensation packages. Since stock prices reflect earning reports, stock options could be most profitably exercised when income is exaggerated, and the stock can be sold at an inflated profit.The most notable activist is Abraham Briloff (professor emeritus of CUNY Baruch) who for years wrote a column for Barron's that constantly analyzed breaches of ethics and audit professionalism among CPA firms. His book is called Unaccountable Accounting. The profession, in turn, was not kind to Dr. Briloff but much of what he advocated has been forced on the industry in the wake of the Enron scandal (See Sarbanes-Oxley).According to critic David Ehrenstein, the term "Creative Accounting" was first used in 1968 in the film The Producers by Mel Brooks.".
- Creative_accounting wikiPageExternalLink 349.htm.
- Creative_accounting wikiPageExternalLink papers.cfm?abstract_id=337280.
- Creative_accounting wikiPageID "63072".
- Creative_accounting wikiPageRevisionID "601789329".
- Creative_accounting hasPhotoCollection Creative_accounting.
- Creative_accounting subject Category:Accounting.
- Creative_accounting subject Category:Ethically_disputed_business_practices.
- Creative_accounting subject Category:Euphemisms.
- Creative_accounting type Abstraction100002137.
- Creative_accounting type Accounting113405962.
- Creative_accounting type AccountingSystems.
- Creative_accounting type Act100030358.
- Creative_accounting type Activity100407535.
- Creative_accounting type AuditoryCommunication107109019.
- Creative_accounting type Communication100033020.
- Creative_accounting type Document113403331.
- Creative_accounting type EthicallyDisputedBusinessPractices.
- Creative_accounting type Euphemism106605046.
- Creative_accounting type Euphemisms.
- Creative_accounting type Event100029378.
- Creative_accounting type Practice100410247.
- Creative_accounting type PsychologicalFeature100023100.
- Creative_accounting type Record113403643.
- Creative_accounting type Register113412321.
- Creative_accounting type Saying107151380.
- Creative_accounting type Speech107109196.
- Creative_accounting type YagoPermanentlyLocatedEntity.
- Creative_accounting comment "Creative accounting is a euphemism referring to accounting practices that may follow the letter of the rules of standard accounting practices, but certainly deviate from the spirit of those rules. They are characterized by excessive complication and the use of novel ways of characterizing income, assets, or liabilities and the intent to influence readers towards the interpretations desired by the authors. The terms "innovative" or "aggressive" are also sometimes used.".
- Creative_accounting label "Comptabilité créative".
- Creative_accounting label "Contabilidade criativa".
- Creative_accounting label "Contabilità creativa".
- Creative_accounting label "Creative accounting".
- Creative_accounting label "Jaarrekeningenfraude".
- Creative_accounting label "Kreatywna księgowość".
- Creative_accounting label "Креативный учёт".
- Creative_accounting label "محاسبة إبداعية".
- Creative_accounting label "粉飾決算".
- Creative_accounting sameAs Sormenezko_kontabilitate.
- Creative_accounting sameAs Comptabilité_créative.
- Creative_accounting sameAs Contabilità_creativa.
- Creative_accounting sameAs 粉飾決算.
- Creative_accounting sameAs Jaarrekeningenfraude.
- Creative_accounting sameAs Kreatywna_księgowość.
- Creative_accounting sameAs Contabilidade_criativa.
- Creative_accounting sameAs m.0gzz9.
- Creative_accounting sameAs Q2308363.
- Creative_accounting sameAs Q2308363.
- Creative_accounting sameAs Creative_accounting.
- Creative_accounting wasDerivedFrom Creative_accounting?oldid=601789329.
- Creative_accounting isPrimaryTopicOf Creative_accounting.