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ENCYCLOPEDIA

OF WORLD PROBLEMS

AND HUMAN POTENTIAL

  2. World problems
  3. Creative accounting

Creative accounting

  • Distorted representation of financial accounts
  • Doctoring balance sheets

Broader

Unethical practices of accountants
Presentable
Imperfect accounting
Yet to rate

Narrower

Foreign currency manipulations in accounting records of transnational corporations
Presentable

Aggravates

Risk of capital investment
Presentable
Non-accountability of offshore banks
Presentable
Misleading accounting information due to inflation
Presentable
Business bankruptcy
Presentable
Financial risk
Yet to rate

Aggravated by

Protectionism in public accounting and auditing services
Presentable
Inadequate international standards of financial accounting and reporting
Yet to rate

Value

Unrepresentative
Yet to rate
Underrepresentation
Yet to rate
Uncreative
Yet to rate
Misrepresentation
Yet to rate
Imbalance
Yet to rate
Doctored
Yet to rate
Distortion
Yet to rate
Balance
Yet to rate

Reference

Billington, David and Goldsmith, Myron: Technique and Aesthetics in the Design of Tall Buildings

SDG

Sustainable Development Goal #16: Peace and Justice Strong Institutions

Metadata

Database
World problems
Type
(E) Emanations of other problems
Biological classification
N/A
Subject
Content quality
Unpresentable
 Unpresentable
Language
English
1A4N
E6093
DOCID
11560930
D7NID
135589
Editing link
Official link
https://encyclopedia.uia.org/problem/creative-accounting
Last update
Oct 4, 2020