Talk:Creative accounting

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Additional information: Related task forces (core areas): Ethics

""Earnings Management" occurs when managers use judgement in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying economic performance of a company or to influence contractual outcomes that depend on reported accounting numbers."

The notion is direct copy of Healy and Wahlen (1999)

[edit] "Creative accounting" is fraud.

This article doesn't seem to give enough emphasis to the legal issues involved in this subject. While there is some mention of fraud, nowhere does the article explicitly state that "cooking the books" isn't just unethical, it's also usually illegal. 71.203.209.0 06:32, 11 September 2007 (UTC)