Creative Accounting: Apakah Suatu Tindakan Ilegal?
Akrual: Jurnal Akuntansi, 2011 This paper aims to explore the environment and the implementation of creative accounting events related to the context of ethical behavior and find solutions and ways to deal with matters creative accounting.
MF. Arrozi Adhikara
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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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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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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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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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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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The impact of constructive operating lease capitalisation on key accounting ratios [PDF]
, 1998 Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith +5 more
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Measuring creativity: an account of natural and artificial creativity [PDF]
European Journal for Philosophy of Science, 2020 AbstractDespite the recent upsurge of interest in the investigation of creativity, the question of how to measure creativity is arguably underdiscussed. The aim of this paper is to address this gap, proposing a multidimensional account of creativity which identifies problem-solving, evaluation, and naivety as measurable features that are common among ...
openaire +3 more sources