... articles in the specific accounting literature regarding the theme of creative accounting, tackling the creative accounting techniques such as “window dressing” and off balance sheet financing, ... “creative accounting”. In the literature, creative accounting can still be found under the name of income smoothing, earnings smoothing, cosmetic accounting or accounting cosmetics, financial crafts ... (window-dressing), Kara-uri (dummy or “empty sales”); Mae-da-oshi (bringing sales forward) Australia Fudging, Manipulative accounting, Feral accounting Great Britain Window-dressing, Accounting for...