[HTML][HTML] Creative accounting determinants and financial reporting quality: systematic literature review

IA Abed, N Hussin, MA Ali, H Haddad, M Shehadeh… - Risks, 2022 - mdpi.com
Creative accounting is considered to be a 21st-century phenomenon that has received
increased attention after the worldwide economic crisis and budget deficits, particularly the …

Creative accounting a tool for financial crime: a review of the techniques and its effects

CM Gupta, D Kumar - Journal of Financial Crime, 2020 - emerald.com
Purpose The purpose of this paper is to study the concept and procedure of creative
accounting as how is it worked around and how it can lead to financial crimes. The …

Creative accounting determination and financial reporting quality: the integration of transparency and disclosure

IA Abed, N Hussin, H Haddad… - Journal of Open …, 2022 - mdpi.com
The phenomenon of creative accounting has attracted the attention of researchers for
decades, especially in the financial sector for its implications on the quality of financial …

Connecting legal compliance and financial integrity: A bibliometric survey of accounting practices in the corporate supply chain

N Albalawee, Y Huson, Q Budair… - Uncertain Supply …, 2024 - growingscience.com
The examination of accounting practices within the corporate supply chain is recognized as
a crucial workplace concern, employing a bibliometric survey approach. This study seeks to …

The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks

IA Abed, N Hussin, H Haddad, NM Al-Ramahi, MA Ali - Risks, 2022 - mdpi.com
The main function behind the conceptualization of creative accounting is maintaining the
quality of financial reporting practice. This phenomenon has attracted the attention of …

Creative accounting practices in the Indian corporate sector: An empirical study

ML Bhasin - International Journal of Management Sciences and …, 2015 - papers.ssrn.com
By and large, every set of published accounts in the corporate world have been based on
books of accounts, which have been gently cooked or completely roasted. Shockingly, few" …

Креативный учет в контексте концепции достоверного и добросовестного взгляда: pro et contra

ПП Баранов - Международный бухгалтерский учет, 2017 - cyberleninka.ru
Предмет. Предметом исследования является набирающая обороты критика научных
оснований бухгалтерского учета, получившая особый импульс после возникновения и …

[PDF][PDF] Algumas reflexões sobre contabilidade criativa e as normas internacionais de contabilidade

JK Niyama, AMG Rodrigues, JM Rodrigues - Revista Universo Contábil, 2015 - redalyc.org
O principal objetivo deste trabalho é o de apresentar algumas reflexões sobre os impactos
da contabilidade criativa no âmbito do processo de convergência das normas …

[PDF][PDF] Creative accounting practices and shareholders' wealth

KO Bankole, IO Ukolobi, OF McDubus - Accounting and Taxation Review, 2018 - zbw.eu
This study was designed to establish the effect of creative accounting on shareholders'
wealth. Inventory valuation, depreciation policy and debtors ageing schedule were used as …

Об оценке вероятных искажений отчетности экономических субъектов

МА Алексеев, ВВ Глинский, ЛК Серга… - Вопросы …, 2019 - voprstat.elpub.ru
Аннотация В статье представлены и обсуждаются результаты проведенного
исследования, идентифицировавшего группы пользователей финансовой отчетности …