Talk:Creative accounting

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)

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)

"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)

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)

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)


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

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)

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)