Matches in SemOpenAlex for { <https://semopenalex.org/work/W2191832675> ?p ?o ?g. }
Showing items 1 to 69 of
69
with 100 items per page.
- W2191832675 endingPage "68" @default.
- W2191832675 startingPage "43" @default.
- W2191832675 abstract "This chapter describes the strategies of exploiting the inherent flexibility of accounting so as to indulge in creative accounting. There are five main strategies for the creative accountant. The first strategy involves increasing profit by increasing income, for example, by treating loans as sales, by the premature recognition of sales, by maximizing other income or by treating loans as sales. The second strategy also involves increasing profit, this time by decreasing expenses by methods such as provision accounting, increasing inventory, capitalising expenses, lengthening asset lives, minimizing bad debts, minimising tax or using the big bath technique. The third strategy focuses on increasing the net worth of the balance sheet by increasing the assets, for example, by including brands and intangibles, goodwill and revaluing fixed assets. The fourth strategy also involves boosting the net worth of the balance sheet, however, this time by reducing liabilities through, for example, off-balance sheet financing or reclassifying debt as equity. The fifth strategy involves maximising operating cash flow." @default.
- W2191832675 created "2016-06-24" @default.
- W2191832675 creator A5074528165 @default.
- W2191832675 date "2012-01-02" @default.
- W2191832675 modified "2023-09-26" @default.
- W2191832675 title "Methods of Creative Accounting and Fraud" @default.
- W2191832675 cites W1990496606 @default.
- W2191832675 cites W2092091210 @default.
- W2191832675 cites W2498018546 @default.
- W2191832675 doi "https://doi.org/10.1002/9781119208907.ch4" @default.
- W2191832675 hasPublicationYear "2012" @default.
- W2191832675 type Work @default.
- W2191832675 sameAs 2191832675 @default.
- W2191832675 citedByCount "0" @default.
- W2191832675 crossrefType "other" @default.
- W2191832675 hasAuthorship W2191832675A5074528165 @default.
- W2191832675 hasConcept C10138342 @default.
- W2191832675 hasConcept C120527767 @default.
- W2191832675 hasConcept C121955636 @default.
- W2191832675 hasConcept C138262166 @default.
- W2191832675 hasConcept C144133560 @default.
- W2191832675 hasConcept C162324750 @default.
- W2191832675 hasConcept C163428354 @default.
- W2191832675 hasConcept C163867264 @default.
- W2191832675 hasConcept C175444787 @default.
- W2191832675 hasConcept C17744445 @default.
- W2191832675 hasConcept C181622380 @default.
- W2191832675 hasConcept C183206440 @default.
- W2191832675 hasConcept C199539241 @default.
- W2191832675 hasConcept C199728807 @default.
- W2191832675 hasConcept C2778770122 @default.
- W2191832675 hasConcept C2778860618 @default.
- W2191832675 hasConcept C2780592571 @default.
- W2191832675 hasConceptScore W2191832675C10138342 @default.
- W2191832675 hasConceptScore W2191832675C120527767 @default.
- W2191832675 hasConceptScore W2191832675C121955636 @default.
- W2191832675 hasConceptScore W2191832675C138262166 @default.
- W2191832675 hasConceptScore W2191832675C144133560 @default.
- W2191832675 hasConceptScore W2191832675C162324750 @default.
- W2191832675 hasConceptScore W2191832675C163428354 @default.
- W2191832675 hasConceptScore W2191832675C163867264 @default.
- W2191832675 hasConceptScore W2191832675C175444787 @default.
- W2191832675 hasConceptScore W2191832675C17744445 @default.
- W2191832675 hasConceptScore W2191832675C181622380 @default.
- W2191832675 hasConceptScore W2191832675C183206440 @default.
- W2191832675 hasConceptScore W2191832675C199539241 @default.
- W2191832675 hasConceptScore W2191832675C199728807 @default.
- W2191832675 hasConceptScore W2191832675C2778770122 @default.
- W2191832675 hasConceptScore W2191832675C2778860618 @default.
- W2191832675 hasConceptScore W2191832675C2780592571 @default.
- W2191832675 hasLocation W21918326751 @default.
- W2191832675 hasOpenAccess W2191832675 @default.
- W2191832675 hasPrimaryLocation W21918326751 @default.
- W2191832675 hasRelatedWork W1608399438 @default.
- W2191832675 hasRelatedWork W2156893380 @default.
- W2191832675 hasRelatedWork W2337455665 @default.
- W2191832675 hasRelatedWork W2730214691 @default.
- W2191832675 hasRelatedWork W3003330435 @default.
- W2191832675 hasRelatedWork W3082922981 @default.
- W2191832675 hasRelatedWork W3121230702 @default.
- W2191832675 hasRelatedWork W3124211522 @default.
- W2191832675 hasRelatedWork W3186843767 @default.
- W2191832675 hasRelatedWork W2178923925 @default.
- W2191832675 isParatext "false" @default.
- W2191832675 isRetracted "false" @default.
- W2191832675 magId "2191832675" @default.
- W2191832675 workType "other" @default.