Bhartiya Bhasha, Siksha, Sahitya evam Shodh

  ISSN 2321 - 9726 (Online)   New DOI : 10.32804/BBSSES

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CREATIVE ACCOUNTING: NATURE & ITS INCIDENCE

    1 Author(s):  DR. RAJIV CHOPRA

Vol -  3, Issue- 3 ,         Page(s) : 5 - 15  (2012 ) DOI : https://doi.org/10.32804/BBSSES

Abstract

Abstract This paper explores the nature and incidence of creative accounting practices withinthe context of ethical considerations. It explores several definitions of creativeaccounting and the potential and the range of reasons for a company''''s directors toengage in creative accounting. Later the paper considers the various ways in whichcreative accounting can be undertaken and summarizes some empirical research onthe nature and incidence of creative accounting. The paper concludes with the analysis of possible solutions for the creativeaccounting problem.

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