Exploring the Impact of Creative Accounting on Financial Reporting in Nigeria: An Analysis of the Techniques, Reasons and Regulations
Abstract
This study aims to investigate the techniques used for creative accounting in Nigeria and to determine the effectiveness of existing regulations in controlling it. An empirical analysis was conducted using a survey of financial managers in Nigerian companies. The results indicate that a variety of techniques, such as window dressing, earnings management, and off-balance sheet transactions, are commonly used for creative accounting in Nigeria. The study also found that current regulations in Nigeria are not fully effective in preventing or detecting creative accounting practices.
How to Cite This Article
Paschal IP Okolie, Onah Vitalis Chukwuma, Dr. Nnenne Aqueen Eneh, Sylvester Ikechukwu Ejike (2023). Exploring the Impact of Creative Accounting on Financial Reporting in Nigeria: An Analysis of the Techniques, Reasons and Regulations . International Journal of Multidisciplinary Research and Growth Evaluation (IJMRGE), 4(1), 219-222.