creative accounting

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creative accounting definition - business

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.

The American Heritage® Dictionary of Business Terms Copyright © 2009 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

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finance creative accounting definition - finance

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MLA Style

"creative accounting." Business. 2009

  • Your Dictionary. 5 July 2009
  • <www.yourdictionary.com/business/creative-accounting>

APA Style

creative accounting. (2009). In Business

  • Retrieved July 5th, 2009, from www.yourdictionary.com/business/creative-accounting

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