Essay Examples

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They only write in their areas of specialty, and that is what makes us what we imagine to be one of the best writing service. We have a strict means of author choice as a result of we need to give you a platform the place you get solely one of the best. Even though we offer cheap paper writing, we by no means compromise on the standard of the writers we select. We acknowledge your belief in us, so we at all times attempt hard to not let you down by delivering the quality of labor past your expectations. Most Students often have extraordinarily busy schedules. When you resolve that you've found a perfect one, don’t be lazy and skim the Terms and Conditions part. Talk to a help supervisor, and ask all of the questions you bear in mind â€" it's reasonable to get to know extra concerning the service before really paying for it. Order from us and you will perceive why we are the best selection in your customized writing needs. 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University Essay Examples Free

University Essay Examples Free Good thing I've found the service my first 12 months of research. Read our evaluations, share your comments, rate your favourite providers, and weigh all the pros and professionals earlier than making your last alternative. They have tons of other assignments to finish, so they just don’t have time to fulfill the deadline. If you’ve accomplished the required reading, making an overview is simple. We use cookies to give you the providers at our best. By persevering with to browse the web site, you settle for it. Our large group of specialists come with exemplary writing expertise and an excellent command over English, both ENL and ESL. They have been handpicked from high reputed universities throughout US, UK and Australia and posses skilled levels such as Masters, PhDs and MBAs of their respective subject matters. However, some difficult assignments are certain to longer time because of the in depth evaluation, analysis and use of particular software program involved. We aren’t intimidated by the urgency and complexities of papers and don’t drop complicated or pressing orders. The essay consultants are here to put in writing every little thing you need. If a deadline is actually tight, mark the time precisely to avoid any issues. This is the place we step in, offering needed assistance and arms-on training with good examples of what and tips on how to put into papers. It is unlawful to use the analysis supplies ordered on this web site for apart from research functions. Our company is legally registered within the UK for providing essay assist to college students. This ought to wrap up every little thing you’ve written in your essay, and show your reader what you’ve talked about so far. So you can buy an pressing highschool, graduate, or masters degree essay online, sometimes inside 24 hours. If you buy essay you could be taking a look at shelling out some huge cash. Like all purchases though, it pays to buy around. Make sure you’re studying critiques and checking costs earlier than you pay for anything. Don’t feel as if you should learn the whole studying listing earlier than you can begin writing. Most reading lists have the important pieces listed at the top, whereas the others are books that may flesh out your knowledge further. When you’re studying, solely learn the related chapters, as you merely don’t have the time to read whole books. Are you still unsure how to go about writing your essay? As this guide from the Guardian shows, there’s not as a lot to fret about as you’d assume. If any part of the piece doesn't please you, merely click on the revision request button and inform your writer what you want modified. You get a private account which you will use to speak with your writer. You can ask for progress stories; you can approve of sections of a major work as they are completed; you'll be able to present further info. Through the period of getting used to varsity, learning is not all the time a straightforward thing to do. This web site gathers information on guests’ behaviour and use of providers with the help of tools, similar to cookies. By pressing OK, you testify your acknowledgement and readiness to offer your knowledge so as to receive the best analytics and help. When enhancing, the essay authors observe the consumer's writing type, take heed to the feedback, and make all the necessary amendments to the textual content. Please observe that you can contact the creator to send you an interim version of the essay for evaluate. They can simply rent us with out being worried about breaking laws. You will get a custom-written essay that’s never been revealed or delivered to a different user. It’s unique and tailor-made to fulfill the directions of your professor. Those who don’t like lacking out on friendships and social opportunities simply because they have a paper to put in writing. Thank you, writer, I'll positively order more quickly. Check out our companies and get the best out of your semester or your tasks. After your order is acquired, the most appropriate author will be assigned to your order. The relaxation will be done by us, in a well timed and skilled method. Allow yourself a while to read the paper via. Make a diagram of all the matters you want to cowl in your essay. Now, you’ll want to slot these into a regular essay define. If you’re writing an argumentative essay, for example, you’ll need to separate out all your arguments into their very own paragraphs, with the evidence for them. No matter whether or not you’re writing an essay for an examination or a class, or what matters you’re writing on, you’re going to need a conclusion to your essay.

How To Become A Ghostwriter In 8 Steps

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Admission Essay

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Essay Help For Students By Professional Writers

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What Are Course Entry Essay Samples?

What Are Course Entry Essay Samples?Before you even start thinking about the style and format of your course entry essay, you need to consider what type of essay you want to write. It is quite difficult to write a high quality piece if you have never done it before, but it can be done if you know what to write. One thing that you should remember is that the essay should tell a story about the career or event that is being discussed. It should not be a one-sided presentation of the facts.Another important point to consider is that the essay should be short and concise. If the reader does not get all of the information in the first paragraph, they will stop reading and go on to something else. If the topic is extremely technical, it may be easier to break the essay up into several paragraphs.These course entry essay samples are often sent out to college students. This is an excellent way to get a jump-start on writing a personal statement. There are many different styles and formats th at will suit any situation. It is important to find one that you enjoy writing and that has some facts that are interesting to you.Of course, the essay should be written for a specific audience. If you are writing for the admissions committee of a specific school, it will be much easier to include pertinent information. If the audience is wider, though, you may want to consider using a more relaxed approach. Take the audience and situation into consideration when writing the essay.Focus on the facts that are most important to the person that is reading it. Focus on the main points of the essay and write in such a way that you do not confuse the reader. Make sure that you make clear distinctions between different things that the reader should understand and be able to relate to.When you are ready to submit your personal statement, the essays can be printed out and placed in envelopes with the other information needed for submission. The essay examples that are available through many different sources will help you write your own essay. Of course, you can always consult the professionals for more personalized details.You might even want to include a self-addressed stamped envelope with your personal statement so that it gets sent directly to the university. The essays can be useful when they are written in the right way. However, remember that these are meant to be a stepping stone to a college admissions committee. Do not try to make them stand alone as an essay.A personal statement is a powerful tool for your potential admission to a specific college. It can serve as a stepping stone to your first letter of application and the subsequent responses to those letters. The essays, however, are there to be used as a way to spark interest in the reader and the school.

Who Is Misleading Us About Essay Topics about Third World Countries?

<h1>Who Is Misleading Us About Essay Topics about Third World Countries? </h1> <h2> Where to Find Essay Topics about Third World Countries</h2> <p>They're recommended by specialists by method of the genuine Organizations Function 2006. Modernization the development of new techniques and advances that changes the strategy for life in the general public. Individuals today state that specific changes in the general public must be made for the country to push ahead. </p> <p>The genuine sections which typically seek after might explain your own special fundamental reality. Circumstances and logical results paper themes In the occasion you get an errand to form a circumstances and logical results exposition, you ought to look at some occasion or a specific situation and decide the connection between the things which caused this condition and impacts the case had or may have. Another point of the expository paper is to rate thinking and that which you would do in different conditions. Without a doubt the most significant component to think about when arranging your questionable discourse is picking an awesome subject that suits your character. </p> <p>Education is fundamental to human future. Globalization empowers reliance on different countries for basic products and arrangements. </p> <p>There has ever been a prevailing nation on earth that sets the money related standard all through amazing countries. In a couple of these locales such standard thing as water is a test to some of the areas. There are many underdeveloped nations which exist around the planet. At that point pick your target group. </p> <h2>What Is So Fascinating About Essay Topics about Third World Countries? </h2> <p>All threeTiers expect an enlistment expense. Underdeveloped nations have low degrees of training that is the motivation behind why understudies must move to created countries as an approach to get to reasonable and much better instruction openings. Without a blend of arrangement, mindfulness and a totally free stream of reserve, it would not be conceivable to enable those nations to control their populace. Anyway, the residents need to observe the negative effects of the uncontrolled populace and immediately spend the anti-conception medication measures. & lt;/p> <p>My administration site tends to the issue of medicinal services for all, which is the explanation I selected to work there. In the event that individual's significant needs aren't fulfilled that individual is living in created country. In the event that a resident needs to discover food, they should remove the modest vitality they should stroll to a food community. Step by step instructions to lead an invigorating way of life working at work. </p> <p>There are a considerable amount of issues which are confronting the underdeveloped nations. In synopsis, the more prominent populace in poor nations are the best danger and the significant obstacle to the advancement. When either nation endeavors to make a move to take care of the people, they're not effective in any regard. There are bunches of nations around the globe that have major money related issues and terrible day to day environments, in any case, just the least fortunate countries are believed to be underde veloped nations. </p> <p>There ought to be more police and laws, yet that doesn't illuminate the whole issue. The following issue depends on the reality of the troubles. So both of these issues are connected. To begin with, the most regular issue is social insurance. </p> <p>However before long you're anticipated to record your school pugnacious article for evaluating, we'll compose the paper for you. The brilliant postulation record should come to be straightforward, concise, determined, notwithstanding generally requires another situation. Periodically it just looks basic, however a lot of understudies disregard the sort of scholarly composing they have to stay with. The most effective method to pick a fitting school. </p> <h2> The Lost Secret of Essay Topics about Third World Countries</h2> <p>To complete not too bad conversation paper one should gather limit of data with respect to the point issue. The technique for getting great pugnacious research paper poin ts is hard. Of significance constantly select a point which you like. You don't need to consider over conversation exposition subjects and the best technique to finish elegantly composed paper. </p> <p>There are many article types, and now and again the theme itself is as basic as the kind of the exposition you're allocated. The rundown was made to rouse thoughts. These are just a couple of instances of themes for an enlightening exposition that will get you out. Conceptualize thoughts, look for trustworthy sources and begin making notes. </p>

Avoid the Risks of a Paid Essay Writer

<h1>Avoid the Risks of a Paid Essay Writer</h1><p>If you have been getting dismissed by schools and colleges for as long as hardly any years, and your evaluations have been slipping, a paid article author could be exactly what you have to assist you with recovering your evaluations up and even procure a meeting. In spite of the fact that this may seem like a smart thought, there are a few things you ought to consider before you employ an exposition author to assist you with your school work.</p><p></p><p>Most paid paper journalists charge somewhere in the range of fifty dollars to 300 dollars for each bit of composing they complete. And still, at the end of the day, the rates do exclude the time it takes the author to get the task wrapped up. The author needs to examine the material and afterward compose it, and they must have the option to explore the understudy very well.</p><p></p><p>Plus, numerous schools necessita te that understudies step through normalized examinations preceding being acknowledged into their projects, and the tests have been known to twofold or significantly increase an understudy's GPA, so in the event that you bomb these tests you can wind up in a difficult situation. Composing the articles for these tests, alongside looking into and concentrate for them, can be exhausting.</p><p></p><p>After you decide to utilize a paid paper author, you will find that you invest quite a bit of your free energy rehashing your work. You won't need to do the important research yourself, in light of the fact that the author has just done all the examination for you, and they have ensured you won't pass the tests.</p><p></p><p>They additionally advise you to compose the undertaking as though you were taking it for a genuine test. You realize the amount you would rather not read through your venture and change it until it is great and in any eve nt, transforming it is an assignment that expects you to peruse right through? All things considered, when you pay for an author to compose your venture, it's not your work, it's theirs, and they are going to attempt to make you think it is the most ideal rendition of your project.</p><p></p><p>On top of the entirety of that, the paid article essayist isn't in any event, going to take a gander at your work! You probably won't get an opportunity to take a gander at your work, on the grounds that the essayist is centered around completing the undertaking when possible.</p><p></p><p>So the fundamental issue with utilizing an author to alter your assignments is that you will most likely never get an opportunity to understand it, aside from perhaps a couple of passages before your cutoff time. Truth be told, your fundamental worry for working with an author will discover somebody that will turn in the tasks on schedule and give you the most cash per venture. That will be your principle need, so you will most likely just mess with a paid article author once, however then you will disregard them and never call them again.</p><p></p><p>This is the reason you ought to abstain from paying for a paid paper essayist and discover somebody to compose your tasks for you, since you won't have the option to check whether the undertaking merits your time and exertion. In addition, you will spare time, since you will just need to investigate the material after the cutoff time, which implies you won't need to go through two days searching for a book or web webpage that has the data you need.</p>

Essay Topics For International Relations

<h1>Essay Topics For International Relations</h1><p>There are many paper points for universal relations that you can use in school or in a doctoral level college to show your insight into the subject. One of the points I instruct is called: 'American Foreign Policy in the 21st Century.' The subject spotlights on the political, monetary, and social effect of American international strategy on worldwide affairs.</p><p></p><p>This article will talk about a portion of the other region paper themes for global relations that you can use to get ready for advanced education. One of these is known as 'The Cause of Social Conflict in Modern Times.' This point will assist you with building up a comprehension of the causes and outcomes of social clash in current society. You may likewise need to compose a venture utilizing this subject in the event that you are worried about the ramifications of online life for the fate of social issues in society.</p ><p></p><p>You may likewise need to compose an undertaking where you take a gander at how certain social issues are affected by monetary components. One case of this would be a venture about how state-supported viciousness influences cultural standards in created nations. Another subject for global relations is 'Licensed innovation Rights and Conflict in the Internet Age.'</p><p></p><p>One theme is frequently asked in September, which is 'The Impact of War on Business Culture.' A zone of examination question that you can ask in September will probably be about the connection among war and business. You ought to likewise consider utilizing this subject in a task where you are approached to see universal clashes, harmony endeavors, and so forth. You may likewise utilize this point in your composition in the event that you are expounding on the condition of war in the United States, as far as its effect in transit business is led in the coun try.</p><p></p><p>Another one that you may need to concentrate on is 'Are You a Luddite?' You can do this on the off chance that you are taking a gander at the impact of innovation on work rehearses and in transit individuals work in current society. It might likewise be asked of understudies who are in graduate school. You may likewise need to utilize this in an English creation class.</p><p></p><p>For individuals who might be keen on working in the worldwide field, there is another extraordinary theme to consider, which is 'Worldwide Justice and International Politics.' This is a region of examination that will permit you to perceive how unique social, political, and monetary powers influence the manner by which global law is applied. You may likewise think about taking a gander at the current political circumstance in Israel and the Palestinian domains. This will assist you with understanding the contention over the status of Jerusa lem, the West Bank, and Gaza.</p><p></p><p>The article themes for worldwide relations will permit you to investigate a portion of the issues that might be imperative to you. You can do investigation into the historical backdrop of explicit zones important to you, or you can basically decide to expound on the manners by which there is an association between the world everywhere and the universe of today. In any case, you will get familiar with a great deal about the manner by which world governmental issues and culture are associated, so it is significant that you increase a strong comprehension of the universe of today.</p>

What Is Orwells Purpose in Writing This Essay

What Is Orwell's Purpose in Writing This Essay?Orwell's aim was to challenge the biases of his time. He trusted that by posing hard inquiries and testing the intensity of language, he would give a chance to social change. Perusing 'Governmental issues and the English Language' helps us to remember the significance of scholarly opportunity and the advantages of scrutinizing power.Orwell's first significant point is that words have their utilizations and, in this way, by utilizing words effectively, it can prompt the accomplishment of political objectives. It is this ability to speak freely that makes life as we know it possible, as opposed to the expressions of a couple of individuals. After this presentation, he talks about how individuals feel about right to speak freely. He says that we are so used to considering the right to speak freely of discourse as being basically affable, it's anything but difficult to overlook that the best promoter of the right to speak freely of discourse is a despot and its most noticeably terrible abuser is a king.In the initial segment of the exposition, he thinks about the historical backdrop of political frameworks. For him, there is a relationship between's the way a nation sees majority rules system and how well it capacities. For instance, he expresses that Germany was a just state at once, yet that in the long run it offered approach to oppression under the standard of the Nazi Party.For model, in China, 'free articulation' is considered 'terrible word information.' In the United States, in any case, Orwell states, 'The right to speak freely of discourse in some structure exists for additional reasons than in some other nation I have ever observed.' This may clarify why numerous Americans consider opportunity to be discourse as an essential right and never consider its limitations.The second piece of the paper isn't really a piece of the article itself, yet alludes to his study of the manner in which language influences an individual's perspective. As indicated by Orwell, an individual can't really consider his method of every social circumstance. Individuals can't pick their social condition yet rather they are compelled to take a position.The third piece of 'Governmental issues and the English Language' is an announcement about how language impacts an individual's musings. As indicated by Orwell, individuals don't trust in themselves when they are talking; rather, they accept what they hear or read is valid. At the point when we accept what we hear, as opposed to how we hear it, we can't think critically.In the last area of the exposition, Orwell focuses on the significance of teaching an individual's brain. Rather than knowing it all, it is essential to instruct oneself on the nuts and bolts. He expresses that learning is a decision and that instruction is a methods for guaranteeing that we are better ready to choose.In his last article, Orwell contends that training is the methods by which an indi vidual can prevail throughout everyday life. Training isn't just about topping off a great deal of books with data yet additionally about taking part throughout everyday life. So as to prevail in this life, we should face challenges, question authority, and gain from the encounters that we experience for the duration of our lives.

Organisation and Management Essay

Today I will talk about the distinctive hierarchical jobs at ANZ bank. The report will cover entire the procedure which are done day by day by the association to keep up their position and to satisfy the requirements of clients. I will expand the reason for association and the jobs of the executives for e. g. instructive, decisional, and relational. There are different sorts of expert aptitudes which are utilized in every day the board. It will incorporate the procedure of assignment center and proficiency and adequacy of the association. Additionally I will show various elements of interior and outside elements which are identified with the individuals and framework We will examine today about the change the board structure that how it impacts the whole association about ANZ bank New Zealand ANZ New Zealand is New Zealand’s biggest money related administrations gathering and is an auxiliary of Australia and New Zealand Banking Group Limited of Australia. ANZ New Zealand works until 2012 under the legitimate substance ANZ National Bank Limited which was framed as a feature of the 2003 merger of ANZ and The National Bank of New Zealand. From late October 2012, the organization was renamed ANZ Bank New Zealand as a major aspect of the merger of the ANZ and National Bank brands. ANZ New Zealand works under a wide range of brands, for example, ANZ, UDC Finance, EFTPOS New Zealand, Bonus Bonds and Direct Broking. It offers number budgetary types of assistance, including banking administrations, resource account, ventures and installment arrangements. Motivation behind Organization and Role Management The reason for ANZ bank is to giving account which is engaged with obtaining and loaning cash. Bank takes clients assets as a byproduct of a yearly enthusiasm on their installments. At that point bank use lion's share of this store to loan different clients for an assortment of credits. The contrast between both financing costs is successfully the overall revenue for bank. Bank additionally gives different offices to shoppers, for example, moment access to money counsel on monetary issues and strategies to make universal installments. Progressively banks offer electronic exchange of cash through frameworks. Bank gives Lending fluctuates from unbound individual advances to made sure about home loan loaning. Unbound loaning will in general be at a higher financing cost as a result of the hazard factor. Made sure about home loan loaning is at a lower rate. Job of instructive association in the board Information the executives is utilized in associations. However data is applied by people in those associations. The contrast between the association and their individual individuals has specific same to data the executives in light of its obligations to both the association at one level and to people at second level. This contrast implies that we have to consider both the association and its individuals in data terms as a starting level point for creating methodologies for helpful data the executives in little and medium size endeavors. The motivation behind the paper is to build up some broad view focuses for viable data the board. Specialized aptitudes of the board The ability is to apply master information or capacity. All occupations need some particular mastery, and numerous individuals develop their specialized abilities on the work. Professional and hands on educational cost projects can be utilized to amplify this sort of ability. Human aptitudes This is the ability to work with, acknowledge and move others (both autonomously and a gathering). This requires generosity towards others issues and concerns. Individuals, who are gifted in specialized aptitude, yet not with relational abilities, may confront hard to deal with their subordinates, To acquire the Human Skill, it is pertinent to recognize the emotions and slants of others, capacity to spur others even in troublesome circumstance, and impart own conclusion to others in a positive and moving technique. Theoretical aptitude This is an ability to basically examine, analyze a condition and forward a sensible arrangement. It requires innovative thought, creating alternatives and picking the best accessible decision. A characteristic of a decent pioneer is to have the option to give consistent inspiration to his group cheering them to accomplish greatness and quality in their presentation. A decent pioneer is continually searching for approaches to show signs of improvement creation and measures. Here are five administration abilities you can create as a pioneer in attempting to make a quality powerful group. 1. Perception his is a significant part that frequently gets abused due the interest on a leader’s time and plan. Perception and ordinary visits to the activity condition are a need and ought to be planned into the diagram. Watching laborers at work, the methodology, association and work course is basic to executing changes in accordance with show signs of improvement results. To have validity, a pioneer wants to be seen and be known to be fully informed regarding what is event in the work place. 2. Screen Employee Performance Employee execution should be checked in regularly acknowledged manners. Approaches and methodology should be fathomable. Conferencing ought to be on a typical base and not exactly when there is an issue. Appraisals and assessments ought not be just all solicitations or seen a required authority strategy to be done and documented. Individual and gathering firm choices, joint with the energy and adaptability to become acclimated to and adjust choices when required, make freedom in the administration conferencing ought to be attempted not exclusively to supervisor show, however with the desire for continuous specific development and backing. There ought to be ordinary help and sensible standards for in progress objectives both for the gathering and individual. . Execution of Professional Development Programs A decent manager assesses shortcomings and gives educational cost and development procedures to develop the more fragile abilities in the gathering. Exhibits Working Knowledge and Expertise Good initiative originates from a place of solid data and information on the production and procedure prompting grades. In the event that a pioneer doesn't have all the aptitude and data independently, at that point ordinary meetings with specialists worried in the divisions ought to be accepted. This is essential so as to hold an ideal and learned generally speaking picture. . Great Decision Making Good authority is ordered by the capacity to settle on unrivaled choices. A pioneer thinks about all the comparable factors before settling on a choice. Clear. The board methods of reasoning and the executives rehearses The possibility that clients won’t manage the cost of enough of the associations items except if the association attempts an enormous selling and advancement exertion. Accomplishing hierarchical objectives relies upon the requirements and needs of its engaged market and conveying the ideal fulfillment viably and productively than contenders.

Writing a College Essay - What to Do When You Want to Avoid Topics

<h1>Writing a College Essay - What to Do When You Want to Avoid Topics</h1><p>There's constantly a compulsion to abstain from composing papers and rather let the help of a school exposition help you. While this may help first and foremost, after some time you'll discover that you have to place more idea into your task than you were previously. You may end up attempting to compose in light of the fact that you're not concentrating on the point or pondering the theme excessively. Rather than that, attention on what you love and what intrigues you and what it intends to you.</p><p></p><p>The first thing you have to do when composing a school paper is to consider the themes. What subjects intrigue you? What kinds of things energize you? What is your most enthusiastic intrigue? It may not be anything but difficult to consider themes for yourself, yet you can make it simpler by conceptualizing with loved ones members.</p><p></p>&l t;p>Keep your subjects explicit and in the domain of your own understanding. While a few people will have an enthusiasm for watching a show, you presumably would prefer not to compose a paper on that since this is certainly not a true issue. Attempt to pick subjects that would show you the circumstances you've seen yourself in.</p><p></p><p>If you're keen on a vocation or in grounds life, don't confine yourself to expounding on what you've seen and done in your everyday life. In case you're into sports, you can discuss sports in general, your inclusion with sports groups, and your assessment of a specific team.</p><p></p><p>Think about what's imperative to you, and if there are any themes that will be especially hard for you to discuss, converse with somebody who thinks about these things and get their information. Converse with somebody about the significance of a subject and how they would respond if you somehow happened to discus s it. Knowing somebody who realizes you is the most ideal approach to know the response to the inquiry 'Whatwould you say?'</p><p></p><p>The next thing you have to do when composing a school exposition is to compose your thoughts. This progression is otherwise called the primary draft. In the main draft, you should as of now have your subject and a harsh framework of the paper. Take all the thoughts you have and discover them in a subject of your choice.</p><p></p><p>Keep everything straightforward and consistent with the style of the paper. Try not to discuss stuffs that aren't applicable, don't examine things you haven't contemplated or experienced at this point, and don't attempt to chatter about such a large number of things without a moment's delay. Toward the day's end, you're composing for others. You have to set aside the effort to give them an all around inquired about, elegantly composed paper. Individuals need to see an auth entic articulation of themselves, with the goal that they will have the option to identify with your essay.</p><p></p><p>In outline, composing a school article is substantially more than simply composing it. By placing thought into the subjects you're going to cover, you will have the option to concoct a theme that will make individuals who read it get you. Utilize your own encounters to give a genuine impression of yourself to other people.</p>

The Benefits of Writing a Scholarship Single Family Essay

Whatever They Told You About Essay Editor Online Is Dead Wrong...And Heres Why

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Creative Accounting - Free Essay Example

Literature review on creative accounting: Fair value measurement on property, plant and equipment and investment property 1 Introduction As Blake and Lunt (2000, p.375) rightly surmise within their work on accounting standards, the term creative accounting, was originally coined by the media, and it was particularly prevalent around the time of the Enron financial disaster. It was partially because of the financial collapses of firms like Enron and the major debate that followed these events, that International Accounting Standards were introduced. Amongst the main objectives of these standards, which were intended to make financial statements easier to understand and provide for more transparency (Alfredson et at 2007, p.6), one of the aims was curtail future opportunities for creative accounting.. The IASB, when designing these standards started from the premise that corporate business had an obligation to account to investors, creditors and other stakeholder on a regular basis, usually within the annual financial statements, about the performance, situation and future prospects of that business (Alfredson et al 2007, p.4), which the focus being on the accuracy of this information. It thus sought to legalise this obligation and, through the standards, ensure that this result was achieved. However, despite the introduction of the standards and regulations, as Mulford and Comiskev (2002), Blake and Lunt (2000) have observed, irregularities in financial statements are still occurring. Many academic and professional observers are of the opinion that the measurements introduced by the IASB is serving to obscure concrete evidence in financial statements (Swanson and Miller 1989, p.1). In particular these concerns are centred around the boards movement away from historical cost accounting to a system of fair value accounting (Alfredson et al 2007, p.48), the introduction 4 of which was against the wishes of many stakeholders (Williams 2006). Fair value is intended to improve the accounting measurements used in financial statements by ensuring that these reflect relevant and current valuations of the business (Blake and Gowthorpe 1998, p.1). However, the argument against fair value, quite apart from the fact that it takes up an inordinate amount of management time (Scott 2003, p.2), is that it provides opportunity for manipulation and misuse and thus increases the potential for creative accounting. This is particularly prevalent in the area of asset valuation. The intention of this study is to investigate the arguments and debate that continues to surround the concepts and practices of creative accounting and the impact, if any, that fair value has had upon this issue. In particular, the study will concentrate upon these elements in relation to their use in the valuation of property, plant and equipment and investment property, which can in many companies, form a major part of their current balance sheet valuation. The objective is to assess and evaluate whether the introduction of the fair value concept has led to the intended improvement of financial reporting in these specific areas of the financial statements, or if creative accounting methods and processes are still being used to circumvent these improvements. It has been decided to conduct this research by using a literature review format. 2 Definitions, meanings and theories of creative accounting 2.1 Definitions and meanings Before being able to assess the extent to which the concept of fair value has impacted upon the reporting accurate values of assets in financial statements and the reduction of the prevalence creative accounting following the introduction of new standards and measurements, if any, it is important to understand the meaning and theories of creative accounting. Furthermore, understanding the reasons why these actions are being taken by so many corporate organisations is of equal relevance. Within the wealth of literature surrounding accounting and accounting standards, there are a wealth of diverse definitions for the term creative accounting Hey Cunningham, D (2002). For example, from an academic viewpoint Blake and Lunt (2000, p.375) define it as that which does not faithfully represent the underlying commercial activity and is therefore not neutral. Amat et al (1999, p.3) use even stronger terms to define creative ac counting, which they indicate is a process whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business. As is perhaps to be expected, other stakeholders have been more forthright in their definitions and opinions. A business journalist, Ian Griffiths (quoted in Amat et al 1999, p.3), reveals the media view when he stated, Every set of published accounts is based on books which have been gently cooked or completely roasted commenting further that It is legitimate. It is creative accounting. An Investment analyst, Terry Smith, interviewed by the same authors (Amat et al 6 1999), also showed the level of concern felt about creative accounting in this segment of stakeholders. He commented, We felt that much of the apparent growth in profits which had occurred in the 1980s was the result of accounting sleight of hand rather that genuine economic growth. 2.2 Acceptance and reasons Acceptance levels and appropriateness in regards to the performance of creative accounting also show similar differences of opinions depending upon which particular stakeholder views are garnered. Whilst many say that manipulation, which is at the foundation of creative accounting, is an inevitability that cannot be addressed, whilst others believe that is the weakness of rules and measurements that allow this practice to continue (Langendijk et al 2003, p.31 and p.350). It is apparent that the media and investors support the latter of these opinions. However, according to a survey conducted by Amat et al (1999, p.13) as part of their research into creative accounting, the auditor profession not only believed that it was inevitable, with 91% of UK respondents believing that it could not be solve, but also over a third were of the opinion that it was a legitimate business tool. As indicated earlier, it is also felt that the introduction of the fair value concept as a measurement that would reduce the incidence of creative accounting is criticised as not being capable of fulfilling this role. The consensus is that this concept is expensive to implement, difficult to determine and verify, due mainly to objectivity characteristics, and is therefore easy for the opportunistic organisation to manipulate (Benston 12008, p.103). 2.3 Manifestation and methods of creative accounting Historically, creative accounting methods are used in a number of ways, all of which are designed to influence the financial statements and results produced by commercial organisations. Irrespective of whether these are directed towards the profit and loss account or balance sheet, all of these methods will have the effect of altering, or manipulating, the value of the business. One popular method is that known as income smoothing (Alfredson et al 2007, p.682). The objective of this method is to avoid the appearance of volatile changes in profit growth levels. For example, if a business moves from 1 million profit in one year to 2 million in the next, but it is expected that the third year profits would fall by 25% in comparison to year two, income smoothing may be implemented in this year. The smoothing effect is designed to show a more controlled and sustained level of growth The smoothing process can be achieved in a number of ways. One of the most obvious routes of achieving this situation is by the manipulation of provisions or accruals (Antill and Lee 2005, p.129). In the case described above increasing accruals or reducing debtors would have the desired effect of moving profit from the second year into the third, thus smoothing out the volatile look of the profit curve that previously existed. As some of these provisions are based upon estimations, manipulation is difficult to verify (Alfredson et al 2007, p.682). For example, within the financial statements of financial institutions such as banks, there is a requirement to provide for existing and potential bad debts. As an significant element of the bad debt provision calculation is based upon judgement, which can be biased, it is possible for these figures to be manipulated to show a more favourable position than might in reality be the case. Another method of manipulating the financial results is related to earnings management. In this case the management of the business will have a particular target in mind (Mulford and Comiskev 2002, p.15). One target might be to move earnings from one year to another with the specific intent of manipulating the profitability of the business for that particular year. An example of this is given in the research of Amat et al (1999), where they took an existing investment that had a historical cost of 1 million but a current value of 3 million. As the business managers in this situation have the freedom to choose exactly which year they can sell the investment and realise the profit, they have the ability to manipulate the financial statement results by their decision. Alternatively, sometimes a special one off charge may be included within the accounts, which will depress the profits and earnings. For example, if the payment of a lawsuit has been agreed to be completed over a period of years, it is possible that the management will decide to include all of these payments within one year. The management is then able to explain away part of the poor performance as result from this exceptional event. The difficulty is that, upon further examination of some exceptional items in corporate financial statement, it is often difficult to justify them being excluded from normal business operations. Therefore, it could be argued that they are, in effect, simply attempts to window dress the figures in an effort to put a more positive view on the results (Stolowy and Beton 2004). One element of earnings management that has proven popular with corporate management is the big bath scenario, which is seen by academics as an opportunistic method of creative accounting (Reidl 2004, p.823). The theory behind the big bath is particularly useful when an organisations management can foresee that the results for a current year are going to be poor. To limit the impact that this might have upon the future, and effectively to show that this situation will soon be reversed, management will seek to increase these losses. In other words, they will dump as much expense as they can into the bad year (hence the term big bath) so that the next years profit show a more significant improvement in the companys fortunes. Often this method of creative accounting will be used where there has been a change of management during the year. By affecting the big bath method, the new CEO is able to pass the blame for poor results onto the previous management team (Riahi-Belkaoui 2004 p.58). Of course, the manipulated improvement to the following years profits will have the benefit of improving the new teams reputation with investors and other stakeholders. Another example of creative accounting is apparent in the methods used by corporations to move items off balance sheet, particularly in the case of debt and financing (Pierce-Brown and Steele 1999, p.159). For example, where corporations sell property portfolios through a process of sale and leaseback, profits can be enhanced by manipulating the value of the portfolio. The downside of this process is that increases the rental amount but, the advantages are that this is spread over a number of years and, in addition, the increased values will have an immediate positive effect upon the current value of the business. In addition, companies are also afforded the ability through these processes to violate and circumvent debt covenants (Mulford and Comiskev 2002, p.91). As Pierce-Brown and Steele (1999, p.162) suggest, all it requires to achieve this situation is a change in the accounting policies put in place for the organisation. In a number of creative accounting methods described within this section, particularly those relating to fixed assets, the key element of the method is its reliance upon judgement. If corporations therefore wish to manipulate their results in any of these ways therefore, all they have to do is ensure that the judgement secured is biased in the direction they require (Alfredson et al 2007, p.259). With auditors, actuaries and other experts having differing standards by which they would estimate valuations, for example some would be more cautious than others, influencing financial results in a particular direction is not impossible to achieve. One of the concerns that have been expressed following the change to fair value is that, rather than reducing the opportunity for manipulation and creative accounting that previously existed, in certain areas this measurement has increased the potential. This is particularly seen to be the case in terms of business assets (Antill and Lee (2005) and Stolowy and Breton (2004)). For example, as with other areas of manipulation, the ability to be able to choose between some elements of asset valuations being based upon the historical cost basis, or using the fair value method of revaluation, this area can also be seen to have the potential of being influenced by biased judgements. 2.4 Purpose of creative accounting We have seen that the main result achieved from using the various methods of creative accounting is to change the revenue, earnings and value of the business, but the real question is for what purpose is being employed? In other words, which stakeholders does it benefit or disadvantage? The answer to these questions, as the literature being reviewed has indicated, the purpose of creative accounting has different objectives for each segment of stakeholders (Blake and Lunt 2000). Firstly, many academic have concentrated upon the effect and benefit that creative accounting might have for the one group of stakeholders who are closest to the corporate operations, which would be the management team. The salaries, bonuses and other rewards for most CEOs and senior management are linked to the performance of the business and, if these performance levels are not reached, the rewards will not be forthcoming. However, there is no negative impact on salaries related to the amount by which targets are missed, for example, whether the results are 1 million of 5 million below target salaries will remain the same. Therefore, if the CEO believes that in a particular year the business will not reach the required target, it is to his or her advantage to shift earnings from that year into the next in order to enhance and improve the potential size of future rewards (Investopedia 2008). Furthermore, as has already been indicated in the previous section, management earnings manipulation is also a useful tool in enhancing the reputation of the management team itself. In addition to the benefits available to a new CEO and team as outlined, it is also possible that the same process will be used by management teams exiting the business to improve their attraction to future employees (Riahi-Belkaoui 2004). In other words it is being used for self interest purposes by the management (Scott 2003, p.91). Wealth transfer is another popular reason for manipulation (Stolowy and Breton 2004). This is especially prevalent where there is a group situation with a number of subsidiary companies involved, where it is not difficult to manipulate the accounts by moving earnings or assets from one of the businesses to another. Such a scenario might be seen as favourable where part of the corporate assets, in terms of one of the group corporations, might be being groomed for possible tak eover or flotation. Furthermore, in the case of a multinational, this method of Creative accounting is useful in transferring wealth from a business located in one country to that operating in another national location. In this case it can be helpful in combating political pressure that might be being exerted to transfer wealth away from the corporation (Pierce-Brown and Steele 1999, p.161). Further evidence of manipulation for political purposes was examined in the work of Stolowy and Breton (2000, p.13). In this case they looked at this mode of creative accounting as related to corporations within the oil industry. What they found was that, during periods such as the Gulf War, which resulted in increased retail prices of fuel, these corporations adopted accounting policies that were designed to reduce their revenue. The purpose of this exercise was to limit the potential political consequences that might result from their organisations being seen to make higher profits during this period. Finally, and perhaps the most important reason for creative accounting methods, it is the impact that these changes have upon current and potential investors that is often the focus of these actions. Most academic and professional researchers and observers, including Tweedie and Whittington (1990), Antill and Lee (2006), Barker (2001) amongst others, see this purpose as being the prime objective of creative accounting. Manipulating revenues and balance sheet items, as well as earnings management are intended to present the corporation to the investor in a good and positive light, encouraging them to make and/or retain the investment (Stolowy and Breton 2000, p.10). These methods can also be used to have a positive impact upon investors decision making indicators, such as the P/E ratio (Barker 2001, p.2) and cash flow statements (Mulford and Comiskev 2002, p.354). One of the adverse problems of this manipulation process is that it also has an effect upon the accounting for risk (Babbel et al 2003, p.16) and this can affect a whole industry. A typical example of this happening in practice can be witnessed in the current credit crunch (2008). There are those who argue that the effects of this event were exaggerated because of the financial institutions propensity for manipulating bad debts. It can be argued therefore that, whatever the immediate benefits are of creative accounting, and irrespective of which stakeholders receive those benefits, at some future stage there is likely to be witnessed an adverse reaction that will eliminate the short-term benefits. Furthermore, as the current bank crisis has indicated, the potential losses from this future reaction can threaten the continued existence of the corporation. 3 Accounting measurements and controversial issues The international financial reporting standards, as indicated previously, were designed to reduce creative accounting. Two areas which were singled out for particular attention within this situation were the accounting standards to be used for the valuation of property, plant and equipment and investment property as these were seen as areas of the financial statements that have a significant influence upon the value of a corporation (IASB 2008). 3.1 Methods of measurements There have been a number of measurements used in the past to arrive at a realistic value for these assets. The most commonly used was the historical cost method. This method used the initial cost of the asset as a starting point and then, as it was used within the business, depreciated that asset over what was considered its useful life, often using what was known as the direct line method of depreciation or amortisation. Foe example, if a particular item of equipment cost 10,000 and its life expectancy within the firm was set at 5 years, that asset would depreciate at 2,000 per annum. However, as Mulford and Comiskev (2002, p.321) rightly observe, the drawback to this system is that it often does not correlate with assets whose value did not diminish predictably over time. In the case of the 10,000 item used above, it might be that, at the end of its useful life to the company it was sold for 2,500, which means that, if this is received at the end of the useful life period, profits for the business for that year were enhanced by this amount. The argument against this system is that during the course of the previous four years the true value of the asset was not being reflected in the financial statements and this had an adverse effect on the value of the firm (Blake and Lunt 2000). Another method of measurement that was used within some financial accounting environments was replacement value (Lindsell 2005). This method takes the cost of replacement as its marker for valuation rather than the historical price paid. It also relies upon the current value of the used equipment to provide a calculation of the difference. Using the example of the 10,000 asset as an example, if the replacement cost was 11,000 and the amount receivable should the used asset be sold is 9,000, there is a difference of 2,000 to be accounted for. This differential would effectively replace the depreciation reserve used within the historical cost method and was deemed by some to be more appropriate in that it reflected known values (Bens and Heltzer 2004). The only risk element in using this method is taking into account the judgement on the sale of the used asset. A further method of measurement was introduced that relied upon exit value. The basic concept of this method was that it used the sales value of the corporations assets (Barker 2001, p.87). The calculation of this value might for example, be used in the case of the business being acquired by another or its value upon failure. The difficulty with both of these situations is that unless either situation was imminent, judgements and estimations had to be used to assess these values. One issue that arose with exit value, particularly in respect of the valuation of assets such as property, was the inclination to undervalue the asset for tax reasons (Mulford and Comiskev 2002, p.131). Others have referred to the asset sale element of this measurement as the net realisable value (NRV). This takes into account the market for the asset, the maximum return likely to be achieved, then deducts the cost of transportation and other ancillary disposal costs before arriving at the NRV value (Van Zij i and Whittington 2006, p.3). Prior to the settlement on fair value as being the most appropriate measurements, one measure that most academics thought would be favoured by the Standard setters was the deprival value approach (Van Ziji and Whittington 2006, p.3.). The intention of this process was to determine the cost of the asset based upon the removal effect that it would have upon the business, in other words what cost would the business incur if it was deprived of that asset. As indicated, many academics thought this method would produce the accurate results. However, the professionals were not of the same opinion (Van Ziji and Whittington 2006) and, through the process of consultation and lobbying it was their voice that one the day. One has to wonder whether to threat to manipulation and creative accounting had any influence upon the decisions made by professionals. Fair value was the concept introduced with the introduction of the IASB standards and measurements. The intention of fair value is to ensure that the financial statements produced by a corporation are a true representation of the physical values that could be achieved for the business assets and liabilities should these be liquidated at the date those statements were submitted. In this respect it differs from the historical cost method in that the most important statement under fair value is the balance sheet rather than the profit and loss account (Penman 2007, p. 8-9). Similarly, it favours realism rather than the conservative approach that was apparent in some of the previous methods (Swanson and Miller 1989, p.93). As most academics and professional observers are agreed, fair value has now become the most popular choice of all the available methods used within financial reporting statements (Stolowy and Breton 2000, Bens and Heltzer 2004, Staff team 2004 and Blake and Lunt 2000). However, one of its main disadvantages is its subjectivity. Those opposed to this method argue that subjective valuations do not work when account objective values are what is needed (Penman 2007, p.14). Although some believe that fair value has a use for investors (Schroeder et al 2005, p.310), there are others that argue the lack of verifiability of the inputs necessary to implement such a system potentially adds noise and bias over and above the more traditional historical cost estimates (Bens and Heltzer 2004, p.2). Even the fact that, in appropriate instances, the fair value still allows corporations to use the historical cost approach, as is the case with some asset valuations, rather than reducing the concerns over this method, it is felt that the mixed measurement can do more harm to values (Swanson and Miller 1989, p.90 and p.160). One of the major elements of the subjective argument is that fair values relies upon expert judgements and opinions, and that bias or error could lead to increased volatility in financial statements (Barth 2006, p.323) and also reduce the ability to be able to compare results across a specific industry or range of industries (Staff team 2004). As Antill and Lee (2005, p.67), the fact that fair value is reliant in most cases to expert opinion and natural bias means that the estimations included within the financial statements may differ from the actual values received for the assets, a position that will not be realised until the sale has taken place. Therefore, from the literature reviewed it is true to say that, irrespective of its increasing popularity, issues remain to be addressed in respect of the fair value method (Alfredson et al 2007, p.48). As Barker (2001, p.148) indicates, although the intention of this process is either to ensure there is a genuine relationship between th e asset and the profitability of the corporation or, by indicating an overpayment eliminate its value, the current concerns relating to judgement and verification of values brings the practical implementation of these objectives into question. 3.2 IFRS standards and measurements In its introductory framework document to the IFRS standards, the IASB (2001) identified the four main characteristics of quality to be exhibited within financial statements as being understandability, relevance reliability and comparability. It further identified that the elements of the statements to be concentrated upon were: a) An asset is a resource controlled by the entity because of past events and from which future economic benefits are expected to flow to the entity. b) A liability is a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. c) Equity is the residual interest in the assets of the entity after deducting all its liabilities. in relation to the balance sheet and, in terms of the profit and loss account The elements of income and expenses are defined as follows: a) Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants. b) Expenses are decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities tha t result in decreases in equity, other than those relating to distributions to equity participants. In the early editions of the standards, references and definitions of the fair value method of measurement to be used were sparse. However, following consultations (IASB 2007 a and 2007 b), efforts were made to address this situation. This resulted in the creation of the following fair value definition: That fair value is the amount for which an asset could be exchanged between knowledgeable, willing parties in an arms length transaction (Van Ziji and Whittington 2006, p.6). The previous lack of guidance available was seen as a flaw in the standards (Alfedson et al 2007, p.7). This, together with the fact that the ISAB gave in to pressure from American corporations to give up on many of the changes that would have affected the asset of goodwill (Weil 2000 and Mard and Hitchner 2007), did not endear the system and standards to any experts, as continuing criticism from all sides has evidenced (Lee 2006). Both prior to and since the definition of fair value being introduced there has been strong criticism of the measurement systems and advice give for the need to resolve these issues (Tweedie and Whittington 1900 and Lindell 2005). Although regular consultations and improvements to the standards are ongoing, to date it is felt that the measurements still fail in their intention to increase transparency and comparability. This is particularly felt to be the case in terms of property, plant and equipment, and investment property, which will be discussed in th e following sections. 3.2.1 Measurements of property, plant and equipment The measurement and its definition relating to assets that belong within the group entitled as Property, Plant and Equipment are outlined within the summary of International Accounting Standard (IAS) 16. In this standard it defines the assets to be included in the financial statements in this section as being those which will produce a future economic benefit to the business. In terms of cost upon acquisition, the standard indicates that this will be calculated to include its purchase price and any other costs that are associated with transporting and installing the asset at the corporations premises. In relation to the measurement to be used in financial statements subsequent to the date of cost, the standard allows corporations to choose between the cost (historical approach) or the revaluation method (fair value) (IAS 16). The revaluation method requires an expert judgement of what the asset value would be at a given date. From this would be deducted any depreciation and impairment losses that had attached to the asset to the date of revaluation. It is also advised that this process should be carried out at regular intervals and certainly close to the date of the financial statements preparation. The fair value definition in this case is considered as being reliant upon the definition given in the previous section of this study (see page 19). 3.2.2 Measurements of investment property In many respects, for example, with the choice of measurements, the IAS 40 standard relating to investment property is similar to IAS 16. For example, in this case the choice is between: a) A fair value model, under which an investment property is measured, after initial measurement, at fair value with changes in fair value recognised in profit or loss; or b) A cost model. The cost model is specified in IAS 16 and requires an investment property to be measured after initial measurement at depreciated cost (less any accumulated impairment losses). An entity that chooses the cost model discloses the fair value of its investment property. The definition of investment property is considered to be property (land or a buildingor part of a buildingor both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for: a. use in the production or supply of goods or services or for administrative purposes; or b. sale in the ordinary course of business. (IASB 2008). It should be noted at this point that the fair value indicated within this IAS standard would incorporated the same revaluation process as was explained within the previous section regarding IAS. 3.3 Issues arising from IAS 16 and IAS 40 There are several issues arising from these standards that need to be discussed. One of the most obvious from an internal viewpoint arises from the need for regular revaluations to be carried out. Furthermore, within the small print of the standards it does require that if one asset within a particular class is revalued, all of the assets in that class have to be (Deloittes 2008). This process increases the financial and time cost to the corporation, which detracts from other duties. Secondly, there is the issue of a mixture in choice of measurements being used. With a combination of the two measurements in operation, this is seen by many academics as being confusing and unreliable (Schroeder et al 2005, p.45 and VanZiji and Whittington2006, p.4). Furthermore, this situation can have an adverse effect in terms of the comparability objective that the IASB were aiming for (Mirza et al 2006). For example, the ability to be able to compare investment opportunity is a specific industry sector is diminished if there is a wide variance in terms of the value measurements operative within the corporations operating within that sector. Furthermore, with results of investment portfolios fluctuating and the cost of similar assets showing different values because of measurements (Langdendijk et al 2003, p.250), the reliability factor of the standards from the investors viewpoint is seriously compromised (Nobes 2004). As Swanson and Miller (1989, p.2) acknowledged in their research of close to two decades ago, investors need to have an full understanding of the measurements being used and, at least to date, this understanding does not seem to be available through a simple format. In a situation such as these measurement, where one of the driving forces in to improve the relevance and clarity, as Healy and Wahlen (1999, p.366) stated, it is important that the measurements themselves have credibility. This is clearly not the case at present, and it is agreed with findings of Swanson and Miller (1989, p.206), until the IASB provide more clarity in terms of definition and interpretation regarding the standards they are set ting, matters will not improve (Jones 2006). Furthermore, in terms of creative accounting, the current situation is not a sufficient deterrent and therefore does not provide the confidence in the accuracy of the financial statements that was intended (Chorafas (2006, p.5) upon their introduction. There still exists the opportunity for earnings management intended to either mislead some stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend on reported accounting numbers (Healy and Wahlen 1999, p.368). Company results being reviewed by investors and academics still show signs of manipulation, with the indication being, as the investor quoted earlier stated, that growth and decline in share value is being influenced by events that might have taken place earlier than the year being reviewed (Alciatore et al 2000 and King 2006). Academic studies that have taken place in countries outside of the UK (Kirschenheiter and Melumad 2002 and McLaney 2006), are confirming that the creative accounting methods, such as income smoothing, earnings management and the big bath process, are still being widely used. As indicated earlier, the impact of the credit crunch on bank financial statements can be seen to be further supporting evidence of this situation. According to recent report, the IASB in conjunction with the FASB are working together to further improve the fair value hierarchy (IASB 2007 a, and IASB 2007 b). This is focusing upon trying to deal with some of the issues being raised. In particular it has concentrated upon price of an asset or liability where no obvious market exists, suggesting that it should be valued as if that market does exist. However, as a correspondent to the Times (Letter 2008) commented, this appears to be a contradiction in terms. How can value something for which there is no formal foundation value available? If one concurs with the opinion expressed in literature, whether that is taken from the academic or professional stable, that fair value is at present subject to bias and manipulation, the question is how to address this problem. Does one call for a consensus of independent judgements to be made regarding fair value then use an average of these within the financial statements? This would have an adverse effect upon time and costs for the corporation. In the authors opinion it would be preferable for the relevant standard setters and accounting bodies to develop a system that does not have all the ambiguity and lack of direction that the present defining of fair value tends to encourage. 4 Conclusion As Amet et al (1999, p.15) research and survey showed, many within the accounting profession have produced what they consider to be justification for creative accounting. However, when one analyses these justifications the following two issues arise. Firstly, this approach appears to be at odds with the stated codes of practice of accounting bodies, which by definition does not include a rule that either encourages the concealing of manipulation or provide opportunity for it (Dean and Clarke 2007, p.98). Secondly, and perhaps more important is to consider who benefits. The majority of the beneficiaries from creative accounting are internal, being the business management. Therefore, the author would argue that, in view of the fact that corporate governance and accounting standards are designed to provide more transparency and give investors and other stakeholders a fair deal, which is the intention of fair value., the justifications given for creative accounting cannot be upheld. It is further concluded therefore, that there is a need for the regulatory bodies, such as the IASB, and the accountancy professionals, to work together to define international standards and measurements for fair value that achieve the objectives they were designed for. Perhaps once this have been achieved, the true owners of the business, these being the shareholders and the investors, will be able to be confident that the perceived value of their investment can be regarded as accurate. References Alciatore, M., P. Easton and N. Spear. (2000). Accounting for Impairment of Long-Lived Assets: Evidence from the Petroleum Industry. Journal of Accounting and Economics. 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