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Empirical study of accounting practices:creative accounting

Author: 
Sakshi Varshney and Iti Gupta
Subject Area: 
Social Sciences and Humanities
Abstract: 

Creative accounting a euphemism, referring to process of maintaining books of accounts by the rules of standard accounting practices to reap the desired results. The study has been conducted to get a detailed view of accounting practices adopted by companies in India which fall under creative accounting. It also examines the motives and reasons of adopting such fraudulent practice by companies. It has also observed that continuous use of accounting distorts the basic objective of preparing accounts and financial statements and threatens the integrity of financial reporting. Accordingly, a brief description of practices adopted by different Indian companies viz Asian Electronics Ltd, Hindustan Zinc Ltd, ONGC Ltd, CRB Capital markets Ltd etc has been shown. The paper concludes with the analysis of possible solutions for the creative accounting problem.

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