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| Author: | Blake, J. et al. |
| Title: | The ethics of creative accounting - some Spanish evidence |
| Journal: | Business ethics
2000 : JUL, VOL. 9:3, p. 136-142 |
| Index terms: | Spain Business ethics Accounting principles Banks Sports industry |
| Language: | eng |
| Abstract: | Accountants can use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business. We review the literature on the nature of "creative accounting" and consider the evidence on the experience of creative accounting in Spain. Then we discuss the ethics of creative accounting, identifying as a key element in the debate the issue as to whether creatice accounting affects the decisions made by users of accounts. |
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