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 …

Purpose This paper aims to examine the theoretical underpinnings of international financial
reporting standards (IFRS)-related studies and offers directions for theoretical and empirical …

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 …

The banking sector is reflected as an essential element in the structure of any economy that
leads to the growth of financial capacity for various individuals, organizations, businesses …

This study investigates how corporate governance affects the financial reporting quality of
selected banks in Iraq, focusing on the role of IFRS adoption. The research collected data …

The main function behind the conceptualization of creative accounting is maintaining the
quality of financial reporting practice. This phenomenon has attracted the attention of …

The primary aim of this research is to provide a comprehensive understanding of the role
played by entrepreneurial accounting practices in mitigating information disparities, as …

This study aims to map determinants and analyze behavioral theory's role in the tax
compliance of MSMEs in Indonesia to provide future research agendas. This study uses a …

Purpose: This study investigates the relationship between IFRS adoption and earnings
management (EM) ie discretionary accruals (DA) and real earnings management (REM) in …

Penelitian ini bertujuan untuk melakukan pemetaan atas berbagai hasil penelitian terkait
transfer pricing di Indonesia dan memberikan rekomendasi agenda riset transfer pricing di …