Avoiding creative accounting: corporate governance and leadership skills [PDF]
Zeszyty Teoretyczne Rachunkowości, 2019 The subject of the research is the growing criticism of the phenomenon of creative accounting in modern economic systems. The main purpose of the article is to study the issues related to creative accounting and find out whether it is possible, through ...
Hans-Christian Brauweiler +2 more
doaj +1 more source
Motivation for the use of creative accounting techniques in the conditions of the globalized business environment [PDF]
SHS Web of Conferences, 2020 Although creative accounting is a modern concept, the improvement of business results, their manipulation and fraud in accounting have been known long before its introduction.
Cugova Aneta, Cug Juraj
doaj +1 more source
Comparing earnings management and creative accounting. A general review [PDF]
Zeszyty Teoretyczne Rachunkowości, 2022 Purpose: The aim of this article is to compare the concepts of earnings management and creative accounting and to determine their similarities and differences.
Diana Bachtijeva, Daiva Tamulevičiené
doaj +1 more source
Perception of the concept of creative accounting by the Polish public and by accounting professionals [PDF]
Zeszyty Teoretyczne Rachunkowości, 2016 The paper aims to compare definitions of creative accounting developed by accounting theoreticians with its perception by the public and by accounting professionals. The author presents definitions of creative accounting emphasising both its negative and
Artur Hołda
doaj +1 more source
CREATIVE ACCOUNTING PRACTICIES IN SLOVAKIA AFTER PASSING FINANCIAL CRISIS
Copernican Journal of Finance & Accounting, 2017 Fraud in economics and accounting is the practice which is adopted within the framework of accounting system or in other words taking undue advantage of loopholes of accounting system is creative accounting.
Miroslav Škoda +2 more
doaj +3 more sources
Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review
Risks, 2022 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 prevention and detection of accounting manipulation.
Ibtihal A. Abed +5 more
doaj +1 more source
Creative accounting and its influence on corporate performance and financial reporting: A case study of Kosovo [PDF]
Problems and Perspectives in Management, 2021 As it is known, Kosovo is a newly established and developing country. Naturally, creative accounting practices in Kosovo are becoming more frequent due to gaps and weaknesses in management and audit quality.
Enis Abdurrahmani, Zeki Doğan
doaj +1 more source
Journal of Open Innovation: Technology, Market and Complexity, 2022 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 reporting.
Ibtihal A. Abed +4 more
doaj +3 more sources
Ways of Detection of Creative Accounting in a Global Economy [PDF]
SHS Web of Conferences, 2021 Research background: Any entity operating in a global economic environment is required to conduct an accounting agenda in such a way that its financial statements are prepared in a clear, comprehensible manner and adhere to the accounting principle of ...
Hrosova Lenka
doaj +1 more source
DOES CREATIVE ACCOUNTING HOLD THE KEY ON CORPORATE PERFORMANCE? [PDF]
Jurnal Akuntansi MultiparadigmaAbstrak – Apakah Creative Accounting Memegang Kunci Utama dalam Kinerja Perusahaan? Tujuan Utama – Penelitian ini mengidentifikasi peran tata kelola perusahaan dan CSR terhadap creative accounting dan kinerja perusahaan.
Ni Nyoman Ayu Suryandari +2 more
doaj +1 more source