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单词 creative accounting
释义

creative accounting

听听怎么读
英 [kri?eitiv ??ka?nt??]
美 [kri?et?v ??ka?nt??]
是什么意思
  • n.

    创造性会计,伪造账目;

  • 英英释义

    Creative accounting

    • Creative accounting and earnings management are euphemisms referring to accounting practices that may follow the letter of the rules of standard accounting practices, but certainly deviate from the spirit of those rules. They are characterized by excessive complication and the use of novel ways of characterizing income, assets, or liabilities and the intent to influence readers towards the interpretations desired by the authors.

    以上来源于:Wikipedia

    学习怎么用

    权威例句

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    FOOL THE MARKETS? CREATIVE ACCOUNTING, FISCAL TRANSPARENCY AND SOVEREIGN RISK PREMIA
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    The Financial Numbers Game: Detecting Creative Accounting Practices
    Fiscal Gimmickry in Europe: One-Off Measures and Creative Accounting
    Good, bad or ugly? On the effects of fiscal rules with creative accounting
    What do deficits tell us about debt? Empirical evidence on creative accounting with fiscal rules in the EU
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