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dc.contributor.authorKamau, Charles Guandaru
dc.contributor.authorMutiso, Agnes Ndinda
dc.contributor.authorNgui, Dorothy Mbithe
dc.date.accessioned2021-04-13T09:51:00Z
dc.date.available2021-04-13T09:51:00Z
dc.date.issued2012
dc.identifier.issn2152-1034
dc.identifier.urihttps://ir.tum.ac.ke/handle/123456789/17327
dc.description.abstractCreative accounting is carried out with an objective of making the company appear to be financially stronger or weaker depending on the management’s aspirations. This practice is considered professionally unethical in Kenya even though in some countries it’s permitted by law. This study singled out Tax avoidance and evasion as one of the major factors influencing creative accounting practice in Kenya. The researcher randomly collected and analyzed data from thirty six accountants working for various companies in Kenya. The results of the study established that tax avoidance and evasion is indeed one of the major factors contributing to practice of creative accounting among companies in private sector in Kenya.en_US
dc.language.isoenen_US
dc.publisherJournal of Business Studies Quarterlyen_US
dc.subjectCreative Accountingen_US
dc.subjectTax Avoidanceen_US
dc.subjectTax Evasion.en_US
dc.titleTax Avoidance and Evasion as a Factor Influencing ‘Creative Accounting Practice’ Among Companies in Kenyaen_US
dc.typeArticleen_US


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