( ISSN 2277 - 9809 (online) ISSN 2348 - 9359 (Print) ) New DOI : 10.32804/IRJMSH

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CREATIVE ACCOUNTING: A DEVIOUS TOOL OF ACCOUNTING

    1 Author(s):  DR M.M.GOYAL

Vol -  3, Issue- 1 ,         Page(s) : 114 - 124  (2012 ) DOI : https://doi.org/10.32804/IRJMSH

Abstract

This paper tries to explore the nature and incidence of creative accounting practices with the reference of unethical and ethical considerations of accounting practitioners. It explores several definitions of creative accounting and the potential and the range of reasons for a company''''''''''''''''s directors to engage in creative accounting. Also, the paper considers the various ways in which creative accounting can be practised and summarizes some empirical research on the nature and incidence of creative accounting. The paper concludes with the analysis of recommendation for the creative accounting problem.

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