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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 wikiPageExternalLink 749.pdf?sequence=1.
- Creative_accounting wikiPageExternalLink 732.pdf?sequence=1.
- Creative_accounting wikiPageID "63072".
- Creative_accounting wikiPageLength "5626".
- Creative_accounting wikiPageOutDegree "37".
- Creative_accounting wikiPageRevisionID "683203686".
- Creative_accounting wikiPageWikiLink Abraham_Briloff.
- Creative_accounting wikiPageWikiLink Abraham_J._Briloff.
- Creative_accounting wikiPageWikiLink Accounting.
- Creative_accounting wikiPageWikiLink Accounting_reform.
- Creative_accounting wikiPageWikiLink Accounting_scandals.
- Creative_accounting wikiPageWikiLink Asset.
- Creative_accounting wikiPageWikiLink Barrons_(newspaper).
- Creative_accounting wikiPageWikiLink Barrons_Magazine.
- Creative_accounting wikiPageWikiLink Baruch_College.
- Creative_accounting wikiPageWikiLink CUNY_Baruch.
- Creative_accounting wikiPageWikiLink Capital_(economics).
- Creative_accounting wikiPageWikiLink Category:Accounting.
- Creative_accounting wikiPageWikiLink Category:Ethically_disputed_business_practices.
- Creative_accounting wikiPageWikiLink Category:Euphemisms.
- Creative_accounting wikiPageWikiLink Certified_Public_Accountant.
- Creative_accounting wikiPageWikiLink Corporate_abuse.
- Creative_accounting wikiPageWikiLink Creativity.
- Creative_accounting wikiPageWikiLink David_Ehrenstein.
- Creative_accounting wikiPageWikiLink Enron.
- Creative_accounting wikiPageWikiLink Enron_Scandal.
- Creative_accounting wikiPageWikiLink Enron_scandal.
- Creative_accounting wikiPageWikiLink Euphemism.
- Creative_accounting wikiPageWikiLink Executive_compensation.
- Creative_accounting wikiPageWikiLink Factors_of_production.
- Creative_accounting wikiPageWikiLink Financial_reporting.
- Creative_accounting wikiPageWikiLink Financial_statement.
- Creative_accounting wikiPageWikiLink Fraud.
- Creative_accounting wikiPageWikiLink Hollywood_accounting.
- Creative_accounting wikiPageWikiLink Income.
- Creative_accounting wikiPageWikiLink Liability_(financial_accounting).
- Creative_accounting wikiPageWikiLink List_of_corporate_collapses_and_scandals.
- Creative_accounting wikiPageWikiLink MCI_Inc..
- Creative_accounting wikiPageWikiLink Management.
- Creative_accounting wikiPageWikiLink Mel_Brooks.
- Creative_accounting wikiPageWikiLink Option_(finance).
- Creative_accounting wikiPageWikiLink Professor_emeritus.
- Creative_accounting wikiPageWikiLink Professors_in_the_United_States.
- Creative_accounting wikiPageWikiLink Sarbanes-Oxley.
- Creative_accounting wikiPageWikiLink Sarbanes–Oxley_Act.
- Creative_accounting wikiPageWikiLink Stakeholder_(corporate).
- Creative_accounting wikiPageWikiLink Standard_accounting_practice.
- Creative_accounting wikiPageWikiLink Stock_market_downturn_of_2002.
- Creative_accounting wikiPageWikiLink Stock_option.
- Creative_accounting wikiPageWikiLink The_Producers_(1968_film).
- Creative_accounting wikiPageWikiLink United_States.
- Creative_accounting wikiPageWikiLinkText "Creative accounting".
- Creative_accounting wikiPageWikiLinkText "accounting loopholes".
- Creative_accounting wikiPageWikiLinkText "cook the books".
- Creative_accounting wikiPageWikiLinkText "cooking the books".
- Creative_accounting wikiPageWikiLinkText "creative accounting".
- Creative_accounting wikiPageWikiLinkText "fiscal trick".
- Creative_accounting wikiPageWikiLinkText "manipulate earnings".
- Creative_accounting wikiPageWikiLinkText "manipulated".
- Creative_accounting hasPhotoCollection Creative_accounting.
- Creative_accounting wikiPageUsesTemplate Template:Accounting.
- Creative_accounting wikiPageUsesTemplate Template:Authority_control.
- Creative_accounting wikiPageUsesTemplate Template:Cite_book.
- Creative_accounting wikiPageUsesTemplate Template:Main.
- Creative_accounting wikiPageUsesTemplate Template:Redirect.
- Creative_accounting wikiPageUsesTemplate Template:Refimprove.
- Creative_accounting wikiPageUsesTemplate Template:Reflist.
- Creative_accounting subject Category:Accounting.
- Creative_accounting subject Category:Ethically_disputed_business_practices.
- Creative_accounting subject Category:Euphemisms.
- Creative_accounting hypernym Euphemism.
- Creative_accounting type Article.
- Creative_accounting type Article.
- Creative_accounting type Thing.
- 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 "Creative accounting".
- Creative_accounting sameAs محاسبة_إبداعية.
- 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 Креативный_учёт.
- Creative_accounting sameAs Q2308363.
- Creative_accounting sameAs Q2308363.
- Creative_accounting sameAs קאכן_די_ביכער.
- Creative_accounting wasDerivedFrom Creative_accounting?oldid=683203686.
- Creative_accounting isPrimaryTopicOf Creative_accounting.