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What does creative accounting and earnings management mean?
Creative accounting and earnings management is a euphemism referring to the accounting practices that may follow the letter of the rules of standard accounting practices, but clearly deviated from the spirit of the regulation. According to Charles W. Mulford and Eugene E. Comiskey Creative Accounting split into several elements, namely:
What are some good topics for an accounting thesis?
Accounting Standards: Are They Really Effective? An investigation of the relationship between accounting and finance: Who is benefitting who? Analyzing international accounting standards: What is effective, and what needs more work? Auditing: Why Is It Important? Bank loan criteria (a comparison of two or more countries).
What do you need to know to write a dissertation on accounting?
You need to have a sound knowledge of the subject and gather relevant information to write on any topic. Auditing is an integral part of accounting. You will come across the topic during your course and write a dissertation on the topic.
Which is an example of a creative accounting practice?
Classification of Creative Accounting Practices according Mulfrod & Comiskey, consisting of: 1 Recognition of fictitious revenue 2 Aggressive Capitalization & Extended Amortization Policies 3 misreported Assets and Liabilities 4 Creative with the Income Statement). 5 Problems with Cash-Flow Reporting
Last Update: Oct 2021
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