Creative Financial Accounting: Its Nature and Use

Inhaltsangabe

This book undertakes a comprehensive examination of the issue of creative accounting. Accounting profession announcements and standards in the UK and USA relating to different issues of accounting are reported, critically analyzed and evaluated. Extensive evidence has been used from the literature to support the analysis and evaluation. Possible schemes of creative accounting used in practice have been highlighted in the text. The effects of each scheme on the disclosed financial statements and key financial ratios are also provided.
Key features include agency theory and positive accounting theory arguments used to explain the phenomenon of creative accounting; explains the relationship between accounting regulations and creative accounting; asks whether creative accounting is restricted to one accounting system (conventional accounting system) rather than the other (cash flow accounting system); gives examples from the survey of published accounts to highlight the frequent use of creative accounting by UK and European companies; and review questions at the end of each chapter.
Creative Financial Accounting is for third-year undergraduate, postgraduate and MBA students doing accounting, finance, banking, management and business studies. Investors and others with a business interest will find it highly useful and an accessible guide to creative accounting.

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