ABSTRACT
It has been observed that creative
accounting is at the root of accounting scandals were a number of recent large
corporate collapses and restatements of financial statements owe their
occurrences in some respect to techniques of creative accounting. Financial
analysts and investors focus on cash flow operations as an indicator of
financial strength as a prime target for massaging annual reports. This
research work was carried out to analyze the effect of creative accounting
techniques on corporate profitability, using some selected quoted companies in
Nigeria. Various literatures containing information and studies in the area of
some quoted companies was reviewed with reference to the fact that the
researcher used questionnaire, interviews and observation and also relevant
lecture notes, textbooks e.t.c. Annual financial report data states in three
years the recognition to primary and secondary data. The researcher put
together the effects of creative accounting techniques into two hypotheses which
are tested using the data obtained from responses from various companies in
which personal interviews were conducted, questionnaires were also distributed
and retuned with answers. The population for this study was not specific due to
the staff's kind of Job and personal relation. The researcher selected 100 as a
considerable sample size in both primary and secondary data. They also
concluded that accountants need to be aware of the scope for both abuse of
accounting policy and manipulation of transactions. Recommendations were made
to show effective creative accounting techniques are to firm performance by
freezing all existing accounting standards in the private sector is to be used
as a basis for all future contracting and reporting.
AKAH, C (2021). Analysis Of The Effects Of Creative Accounting Techniques On Corporate Profitability (A Case Study Of Selected Quoted Companies In Nigeria).. Mouau.afribary.org: Retrieved Nov 26, 2024, from https://repository.mouau.edu.ng/work/view/analysis-of-the-effects-of-creative-accounting-techniques-on-corporate-profitability-a-case-study-of-selected-quoted-companies-in-nigeria-7-2
C, AKAH. "Analysis Of The Effects Of Creative Accounting Techniques On Corporate Profitability (A Case Study Of Selected Quoted Companies In Nigeria)." Mouau.afribary.org. Mouau.afribary.org, 12 Jul. 2021, https://repository.mouau.edu.ng/work/view/analysis-of-the-effects-of-creative-accounting-techniques-on-corporate-profitability-a-case-study-of-selected-quoted-companies-in-nigeria-7-2. Accessed 26 Nov. 2024.
C, AKAH. "Analysis Of The Effects Of Creative Accounting Techniques On Corporate Profitability (A Case Study Of Selected Quoted Companies In Nigeria).". Mouau.afribary.org, Mouau.afribary.org, 12 Jul. 2021. Web. 26 Nov. 2024. < https://repository.mouau.edu.ng/work/view/analysis-of-the-effects-of-creative-accounting-techniques-on-corporate-profitability-a-case-study-of-selected-quoted-companies-in-nigeria-7-2 >.
C, AKAH. "Analysis Of The Effects Of Creative Accounting Techniques On Corporate Profitability (A Case Study Of Selected Quoted Companies In Nigeria)." Mouau.afribary.org (2021). Accessed 26 Nov. 2024. https://repository.mouau.edu.ng/work/view/analysis-of-the-effects-of-creative-accounting-techniques-on-corporate-profitability-a-case-study-of-selected-quoted-companies-in-nigeria-7-2