With a certain mind-numbing frequency, users of financial statements—investors and creditors—find themselves buffeted with announcements of accounting irregularities. These irregularities are called many things, including aggressive accounting, earnings management, income smoothing, and fraudulent financial reporting. While they may vary in the degree to which they misreport financial results, they have similar effects— financial statements that serve as a foundation for important investment and credit deci- sions are incorrect, improper, and worse, misleading | The Financial Numbers Game Detecting Creative Accounting Practices Team-Fly The Financial Numbers Game Detecting Creative Accounting Practices Charles W. Mulford and Eugene E. Comiskey JOHN WILEY SONS .
