Understanding And Explaining The Underpinnings of Creative Accounting in Nigeria: The Cadbury Evidence
| dc.creator | Okoye, Emma, Ukenna, Stephen, Ugwuanyi, Uche | |
| dc.date | 2009 | |
| dc.date.accessioned | 2025-04-01T14:51:37Z | |
| dc.description | The rapid decline in public and investors’ confidence in the management of public quoted companies as a result of reported widespread incidence of ‘widow dressing’, ‘aggressive accounting’or ‘creative accounting’has triggered the need to explore the rationale for such practice. Using Cadbury Nig Plc as a case in point, it is posited in this paper that favorable stock prices tend to give the impression of stability and sustained improvement which in turn, propel to embark on creative accounting in the bid to attract and retain the confidence of shareholders. Arguably, these reasons are offset or nullified by the dangers creative accounting can pose to companies and indeed, the economy. The findings and recommendations of this paper have implications for investors, directors, and policy-makers in Nigeria | |
| dc.format | application/pdf | |
| dc.identifier | http://eprints.covenantuniversity.edu.ng/10228/ | |
| dc.identifier.uri | https://repository.covenantuniversity.edu.ng/handle/123456789/39583 | |
| dc.language | en | |
| dc.publisher | Certified National Accountant | |
| dc.subject | HF Commerce, HF5601 Accounting | |
| dc.title | Understanding And Explaining The Underpinnings of Creative Accounting in Nigeria: The Cadbury Evidence | |
| dc.type | Article |
Files
Original bundle
1 - 1 of 1