Manipulation of information presented through financial reports can raise significant red flags for suspected fraud. However, it is known that information is very useful for users of financial information who must recognize the risks they face in their decision-making process. Read the literature entitled "An example of creative accounting in the public sector: The private financing of infrastructures in Spain"  (article is on linkdrive)

 

Analyze the issues that occur in creative accounting  above, regarding the reasons for their occurrence, their impact and provide your opinion in accordance with the theoretical framework!

 

https://drive.google.com/drive/folders/1RgIOU5tln288yZHxQKjZeWrYnA4zzkdW?usp=sharing