In recent times and as a consequence of the financial crisis that has affected large international companies, creative accounting has become particularly relevant, questioning the data presented, as well as the credibility of auditors and advisors. Discussions about the reasons that have led some companies to implement creative accounting have focused primarily on the impact they can have on the decisions of investors on the Stock Exchange as they have used "accounting tricks" to deceive To investors. Among the reasons that have the managers of the companies that list their shares, to try to manipulate the accounts through the use of creative accounting, the following stand out: Companies generally prefer to reflect a stable trend in earnings growth, rather than showing volatile profits with dramatic series of ups and downs. It can help to maintain or "increase" the stock price, both by reducing apparent levels of indebtedness, and thus making t...