The Incentives for Creative Accounting

Abstract: This 10 page paper considers the factors that create and maintain incentive structures for firms to indulge creative accounting along with the incentive structures for key users to ignore the creativity. The writer identifies the opaqueness and weak governance combination that lead to these problems. Italian company Parmalat is used as an example, references are also made to Enron. The bibliography cites 20 sources.

Filename: TEcreative.rtf

Pages: 10

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Catagory: Money & Banking / Corporate Finance

Subcatagory: Accounting & Personal Finance

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