Talk:Creative accounting

Enronomics was nominated for deletion. The discussion was closed on 14 February 2006 with a consensus to merge. Its contents were merged into Creative accounting. The original page is now a redirect to this page. For the contribution history and old versions of the redirected article, please see its history; for its talk page, see here.

Business: Accounting High‑importance

	Business portal This article is within the scope of WikiProject Business, a collaborative effort to improve the coverage of business articles on Wikipedia. If you would like to participate, please visit the project page, where you can join the discussion and see a list of open tasks.BusinessWikipedia:WikiProject BusinessTemplate:WikiProject BusinessWikiProject Business articles
High	This article has been rated as High-importance on the project's importance scale.
	This article is supported by the Accounting task force.

Finance & Investment High‑importance

	This article is within the scope of WikiProject Finance & Investment, a collaborative effort to improve the coverage of articles related to Finance and Investment on Wikipedia. If you would like to participate, please visit the project page, where you can join the discussion and see a list of open tasks.Finance & InvestmentWikipedia:WikiProject Finance & InvestmentTemplate:WikiProject Finance & InvestmentFinance & Investment articles
High	This article has been rated as High-importance on the project's importance scale.

Philosophy: Ethics Low‑importance

This article is within the scope of WikiProject Philosophy, a collaborative effort to improve the coverage of content related to philosophy on Wikipedia. If you would like to support the project, please visit the project page, where you can get more details on how you can help, and where you can join the general discussion about philosophy content on Wikipedia.PhilosophyWikipedia:WikiProject PhilosophyTemplate:WikiProject PhilosophyPhilosophy articles

Low

This article has been rated as Low-importance on the project's importance scale.

Associated task forces:
/
	Ethics

Wiki Education Foundation-supported course assignment

This article was the subject of a Wiki Education Foundation-supported course assignment, between 14 January 2019 and 18 May 2019. Further details are available on the course page. Student editor(s): Austingarza. Peer reviewers: Willn143, Englishclassal, Jroberson1.

Above undated message substituted from Template:Dashboard.wikiedu.org assignment by PrimeBOT (talk) 18:37, 16 January 2022 (UTC)[reply]

Earnings Management

""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) JPV (talk • contribs) 16:23, 29 April 2005 (UTC)[reply]

"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)[reply]

I'd go farther and argue to rename this article "accounting fraud", which is what it is. "Legal" or not, since the purpose was deception, it was fraud. 97.113.108.36 (talk) 23:48, 6 August 2009 (UTC)[reply]

Healy and Wahlen quote

there's no reference where the quote on healy and wahlen came from?? —Preceding unsigned comment added by 210.48.147.2 (talk) 07:18, 30 March 2011 (UTC)[reply]

There was. I've made it more clear. TJRC (talk) 00:08, 31 March 2011 (UTC)[reply]

Building out a section on major techniques

Anyone interested in collaborating on this at some point? We could use something like Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports, 3rd Edition as a start. II | (t - c) 02:51, 2 November 2016 (UTC)[reply]

Built out the section a few months ago. The techniques are simply endless. Feel free to add to it! Gentle (talk) 03:26, 5 December 2019 (UTC)[reply]