SOME INSIGHTS REGARDING CREATIVE ACCOUNTING IN ROMANIAN ACCOUNTING ENVIRONMENT - REGULATORS, FINANCIAL AUDITORS AND PROFESSIONAL BODIES OPINION [PDF]
Annals of the University of Oradea: Economic Science, 2011 This empirical study reports the results of a survey designed to explore the existence and magnitude of creative accounting practices in the Romanian accounting environment using as a reference point the opinion of some of the top representative ...
Grosanu Adrian, Vladu Alina Beattrice
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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
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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
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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
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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
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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
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What do deficits tell us about debt? Empirical evidence on creative accounting with fiscal rules in the EU [PDF]
, 2006 Fiscal rules, such as the excessive deficit procedure and the stability and growth pact (SGP), aim at constraining government behavior. Milesi-Ferretti (2003) develops a model in which governments circumvent such rules by reverting to creative accounting.
von Hagen, Jürgen, Wolff, Guntram B.
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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
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The Role of Corporate Governance Mechanisms in limiting Creative Accounting Practices: A View from Specialists in Middle East Countries [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفية, 2023 This study aims to determine the role of corporate governance in limiting the risk of creative accounting practices from the perspective of accounting experts.
هند عبد الله الرقيب +1 more
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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
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