Results 271 to 280 of about 2,083,744 (305)

Creative Accounting

2006
This dissertation studies the area of creative accounting. The investigation of the literature review initially concerns about the definition, motivations, existence and effect and the involved accounting standards of creative accounting Based upon that, the qualitative research is going to be carried through, with the Finance and Investment students ...
openaire   +1 more source

The ethics of creative accounting [PDF]

, 1998
The term 'creative accounting' can be defined in a number of ways. Initially we will offer this definition: 'a process whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business'. To investigate the ethical issues raised by creative accounting we will: - Explore some definitions of ...
Oriol Amat, John Blake, Jack Dowds
openaire   +1 more source

What is ‘Creative Accounting’?

1993
On 16 May 1991, an article in the Financial Times by David Waller observed that: Ever since Coopers & Lybrand attacked BTR’s profit record during the middle of the conglomerate’s battle for Pilkington in January 1987, it has been customary for those engaged in takeover battles to attack each other’s accounting.
openaire   +1 more source

ACCOUNTING OR CREATIVE ACCOUNTING?

Scientific research of the SCO countries: synergy and integration
N.E. Levchenko, G.G. Pechennikova
openaire   +1 more source

Fiscal rules and creative accounting: Evidence from Japanese municipalities

Journal of the Japanese and International Economies, 2022
Haruaki Hirota, Hideo Yunoue
exaly  

Factors of applying creative accounting and its impact on the quality of financial statements in Jordanian hotels, sustainable practices

Journal of Sustainable Finance and Investment, 2023
Omar Jawabreh, Mousa Saleh, Omar Jawabreh   +2 more
exaly  

Creative Accounting and the Possibility of Its Detection in the Evaluation of the Company by Expert

Journal of Risk and Financial Management, 2021
Tatiana Corejova
exaly  

Creative accounting in the national accounting system

2016
Проведено аналіз праць вітчизняних та зарубіжних вчених, присвячених креативному обліку. Доведено існування умовно креативного напряму обліку, визначено його сутність та місце у складі бухгалтерського обліку.
openaire   +1 more source

Creative Accounting

Critical Perspectives on Accounting, 1998
openaire   +1 more source

Corporate governance mechanisms and creative accounting practices: the role of accounting regulation

International Journal of Disclosure and Governance, 2021
Olayinka Adedayo Erin, Paul Olojede
exaly