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creative accounting

   Also found in: Wikipedia, Hutchinson 0.04 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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Elsewhere in his book, Shortt delves into such topics as grade inflation with the concurrent trend of dumbing down the curriculum, and how education officials across the country have used creative accounting on their states' test results to continue receiving federal money.
The Harsh Truth About Public Schools by Grigg, William Norman / The New American
OFHEO had set its sights on Fannie Mae after sibling Freddie Mac made headlines in 2003 for engaging in creative accounting practices.
Franklin Raines steps down from Fannie Mae: was the former CEO right ... by Jones, Joyce / Black Enterprise
Creative accounting practices, such as acceleration of revenue recognition and off-balance sheet debt, are still legal, but auditors view them with wariness.
Accounting for differences: number crunchers in chastened posture as ... by Berry, Kate / Los Angeles Business Journal
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