TAILIEUCHUNG - Creative Accounting: Nature , Inidence and Ethical Issues

A number of companies operate bonus and performance plans simulta- neously. Differences in earnings definitions and target horizons of these two plans make it difficult to identify their combined effect on managers' account- ing decisions. I therefore limit the study to firms whose only remuneration explicitly related to earnings is bonuses. Fox (1980) . | Creative Accounting Nature Incidence and Ethical Issues Oriol Amat Professor of Accounting Universitat Pompeu Fabra Barcelona Catherine Gowthorpe Research Fellow in Accounting Oxford Brookes University Keywords Accounting ethics creative accounting earnings management financial reporting. Journal of Economic Literature classification M41. 1 Abstract This paper explores the nature and incidence of creative accounting practices within the context of ethical considerations. It explores several definitions of creative accounting and the potential and the range of reasons for a company s directors to engage in creative accounting. Later the paper considers the various ways in which creative accounting can be undertaken and summarizes some empirical research on the nature and incidence of creative accounting. The ethical dimension of creative accounting is discussed drawing evidence from several empirical studies. The paper concludes with the analysis of possible solutions for the creative accounting problem. 2 Creative accounting nature incidence and ethical issues Introduction According to agency theory the firm is a legal fiction which serves as a focus for a complex process in which the conflicting objectives of individuals. are brought into equilibrium within a framework of contractual relations. Jensen and Meckling 1976 . Within the agency framework it is both logical and inescapable that management behaviour will be self-serving. Agency can therefore provide a solid framework for the understanding of creative accounting behaviour. However it may provide an incomplete theoretical basis for explaining or predicting management behaviour the ethical dimension of human behaviour may provide an important element missing from legalistic and adversarial agency relationships Horrigan 1987 . The informational perspective Schipper 1989 is a key element underpinning the study of the creative accounting phenomenon. A conflict is created by the information asymmetry that exists

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