Discover how creative accounting exploits loopholes in standards to artificially enhance a company's financial image, and ...

Enron. WorldCom. What comes to your mind when you think of these organizations? The use of variable interest entities and misleading classifications of assets to misstate earnings. Accounting ...

The COVID-19 outbreak has brought out some creative accounting at companies, as executives attempt to gauge the impact of the pandemic on their businesses and how they would have performed if the ...

The inefficiency of Indian capital markets has troubled regulators for years now. The low participation rate of retail investors in the stock market has been a major cause of worry, pointing to ...

Simply sign up to the Fund management myFT Digest -- delivered directly to your inbox. Corporate boards continue to rubber stamp financial statements in which earnings are engineered, toxic debt is ...