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 …

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 …

Research background: Misleading financial reporting has a negative impact on all
stakeholders since financial records are the primary source of information on financial …

Research background: In creative accounting, the primary goal of every enterprise is to
increase and strengthen its market position. Over the years, manipulation of financial …

Research background: The article focuses on the issues of creative accounting, earnings
management, and fraudulent accounting, which are global phenomena. These concepts are …

The economic results of a company are an important tool for many entities, eg, for internal
entities as well as for external entities. As the economic results of a company are often the …

Research background: The article presents a problem in the field of financial
reporting.“Going concern” is the basic concept and principle in the preparation of the …

The COVID-19 outbreak has rapidly affected global economies and the parties involved.
There was a need to ensure the sustainability of corporate finance and avoid bankruptcy …

This research aimed to test whether the implementation of governance in banking in
Indonesia influenced the possibility of unethical creative accounting which had an impact on …

The study investigated the relationship between creative accounting practices and
shareholder's wealth of deposit money banks (DMBs) in Nigeria within the period of 2008 …