Creative accounting and earnings management are euphemisms referring to accounting practices that may follow the letter of the rules of standard accounting practices, but certainly deviate from the spirit of those rules. They are characterized by excessive complication and the use of novel ways of characterizing income, assets, or liabilities and the intent to influence readers towards the interpretations desired by the authors.

Creative Accounting
Creative accounting.
Creative Accounting
Creative accounting, fraud and international accounting scandals
Creative Accounting, Fraud and International Accounting Scandals
Creative accounting or creative destruction? Firm-level productivity growth in Chinese manufacturing
Creative Accounting or Creative Destruction? Firm-Level Productivity Growth in Chinese Manufacturing
FOOL THE MARKETS? CREATIVE ACCOUNTING, FISCAL TRANSPARENCY AND SOVEREIGN RISK PREMIA
Creative accounting or creative destruction? Firm-level productivity growth in Chinese manufacturing ☆
The Financial Numbers Game: Detecting Creative Accounting Practices
Fiscal Gimmickry in Europe: One-Off Measures and Creative Accounting
Good, bad or ugly? On the effects of fiscal rules with creative accounting
What do deficits tell us about debt? Empirical evidence on creative accounting with fiscal rules in the EU