Investigation of companies in the scope of creative accounting applications

Today, it is important that the Financial Statements, together with emerging financial markets, be presented in a consistent, smooth and fair manner with previous periods. For this reason, companies can make various adjustments to their financial statements to meet the expectations of interest groups, as well as to appear in their financial statements in a smooth and consistent manner. This arrangement is generally known as creative accounting. Accounting principles, rules and regulations applicable to the use of gaps in the form, content and presentation of financial statements to modify the purpose of the accounting numbers regulation. These regulations make the financial situation of companies better than it is. It has been noted that companies applying to creative accounting practices have achieved very good results in the short term, but in the long term, companies are at a standstill and bankrupt in dealing with financial crises. The concept of creative accounting, especially in the 2000s, such as Enron, WorldCom, and companies of the Parmalat bankruptcy and events Enron, has gained importance with the cancellation of the license of the audit of Arthur Ander exceptional, the signing of international audit, and has begun to be discussed frequently. The aim of this study is to present the academic studies related to the creative accounting, the concept of creative accounting, the distinction between the financial information fraudulent and creative accounting, the models used in creative accounting, applications of creative accounting that businesses can make, topics, open to the creative accounting, and accounting applications that are used in the use of alternative policies.