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Creative Accounting |
Also found in: Wikipedia, Hutchinson | 0.01 sec. |
Creative Accounting The practice of recognizing revenue in a way that makes a company look better than it is while still conforming to the GAAP. Creative accounting seeks to inflate stock prices, for example, by selling assets at the end of a year to create a profit that offsets a loss. One could argue that creative accounting hides a company's true financial state, but, unlike aggressive accounting, creative accounting is generally legal. It is also called financial engineering. See also: Sarbanes-Oxley Act of 2002. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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Meanwhile, CEOs trying to break the cycle of earnings guidance and earnings management can expect Wall Street to keep breathing down their necks, regulators to keep watching their every statement and investors to get mad at them no matter how they handle it. Perishable-asset earnings management and decision-making are often uncertain and fuzzy. On expensing of stock options, nearly 60 percent agreed at least somewhat that employee participation in option plans would be reduced by expensing, while 57 percent disagreed that expensing options would reduce compensation abuses and earnings management pressures. |
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