Creative accounting refers to accounting practices that technically follow the rules but deviate from their spirit, deliberately distorting financial results to favor the company or its preparers. Often characterized by excessive complexity, it aims to influence readers' interpretations and frequently blurs the line with outright financial fraud. These practices, which have existed since ancient times, have been linked to major scandals like Enron and Worldcom, and the 2002 stock market downturn. Motivations range from meeting market and stockholder expectations to personal incentives for managers, such as bonus-related pay and job security. Noteworthy examples include "Hollywood accounting," a term popularized by Mel Brooks' 1968 film The Producers, which famously denied profit participation to figures like David Prowse (Darth Vader) and Winston Groom (author of Forrest Gump). Another is the "Tobashi scheme," originating in 1980s Japan, where companies temporarily swap liabilities to conceal losses.