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[mass noun] The exploitation of loopholes in financial regulation in order to gain advantage or present figures in a misleadingly favourable light.
- ‘This would also eliminate one other negative effect of creative accounting, which is the payment of low dividends to local share holders as they came at the tail of the income statement.’
- ‘Unfortunately, without major regulatory changes, the cycle of debt, earnings peppered with creative accounting, and lay-offs is destined to continue.’
- ‘There is little here that we haven't seen before and it seems more like creative accounting than radical reform.’
- ‘The problem is that the agreement invites big-money teams to employ creative accounting practices to keep their revenue-sharing payments to a minimum.’
- ‘People from this industry also take more time filling out the expense claims than their colleagues, taking an average time of 32 minutes a month for creative accounting.’
- ‘The European Union will closely monitor any creative accounting to ensure the government is not manipulating monies to improve the underlying fiscal position.’
- ‘It simply describes the system that would push many in the direction of creative accounting.’
- ‘Fiscal policy this year has featured wishful thinking and creative accounting rather than actions to control the deficit.’
- ‘Analysts said allegations of fraud, insider dealing and creative accounting at some of the world's biggest technology companies could hinder a recovery in the sector.’
- ‘Most often, those problems were financial, including inaccurate budgets, hidden deficits, creative accounting, and lackluster fund raising or capital campaigns.’
- ‘I am not terribly keen on any form of creative accounting that takes things off balance sheets, by and large.’
- ‘We must also take account of creative project reporting, the non-profit sector's answer to creative accounting that disguises the guzzling of resources by senior personnel.’
- ‘If you sign a joint return, you're liable for any back taxes and penalties triggered by your spouse's creative accounting.’
- ‘While there are rules governing how depreciation is expensed, there is still plenty of room for management to make creative accounting decisions that can mislead investors.’
- ‘The ‘sting’ itself is a clever and convoluted scheme, involving corporate loans, creative accounting, wire transfers and offshore accounts.’
- ‘Due to some creative accounting in its first term, when his government grossly exaggerated the amount of money it was pumping into key services, its trust ratings are low.’
- ‘Fund managers are worried about dodgy corporate governance, creative accounting techniques and gross domestic product figures that seem too good to be true.’
- ‘That always gets a laugh because of the negative connotations of creative accounting.’
- ‘The creative accounting didn't show up in the cashflows, because of the circular nature of what was going on.’
- ‘There will always be creative accountancy which conforms to the standards and allows senior managers to choose different accounting approaches.’
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