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creative accounting
(redirected from Accounting irregularities)

    Also found in: Wikipedia, Hutchinson 0.06 sec.
creative accounting
The use of aggressive and/or questionable accounting techniques in order to produce a desired result, generally high earnings per share. Creative accounting may include selling assets with a low cost basis, shipping unusually large quantities of product near the end of the year, and failure to write down inventories that have declined in value.
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The charge against Yuen was part of an investigation by the Securities and Exchange Commission into Gemstar accounting irregularities that accused the LA.
Yuen backtrack by Los Angeles Business Journal
stepped down Monday, three months after accounting irregularities prompted the removal of two other key executives.
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pdf), which found the number of times public companies restated their financial results due to accounting irregularities rose 145% from January of 1997 through June of 2002.
The GAO releases a report, Wends, Market Impacts, Regulatory ... by Journal of Accountancy
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