期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2015
卷号：4
期号：1
页码：60-70
DOI：10.5923/j.ijfa.20150401.06
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：This research takes a closer look at moral hazard of creative accounting was the root of the global financial crisis that has shaken trust in the market economies and its institutions to the core. In addition in order to brief the role of practices and objectives of creative accounting and their contexts. Although the adoption and implementation of international financial reporting standards (IFRS) are receiving the serious attention in many countries. The role of accounting standards according to the moral hazard of the creative accounting is the objective of the IFRS Foundation. That “to develop, in the public interest, a single set of high quality, understandable, enforceable, and internationally accepted financial reporting standards based upon clearly articulated principles.
关键词：Creative Accounting; Moral Hazard; IFRS; Hedging; Financial Reporting
