摘要：Accounting scandals have enhanced the interest in the struggle against the creative accounting practices. This article analyses the nature of this problem and the legal aspects that affect it. The article includes the example of a real company in order to see the effects produced in the accounts by earnings management practices according to the Spanish accounting regulation and the International Accounting Standards. Finally, some measures are suggested to improve the credibility of financial reporting information.
其他摘要：Accounting scandals have enhanced the interest in the struggle against the creative accounting practices. This article analyses the nature of this problem and the legal aspects that affect it. The article includes the example of a real company in order to see the effects produced in the accounts by earnings management practices according to the Spanish accounting regulation and the International Accounting Standards. Finally, some measures are suggested to improve the credibility of financial reporting information.
