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Designing a Domain-specific Causal Model for Creative Accounting [PDF]

بررسی‌های حسابداری و حسابرسی, 2023
Objective: Creative accounting can be seen as a process that utilizes accounting knowledge to influence financial indices in information disclosure without violating policies and accounting rules and standards, leading to distortion of the information ...
Farzaneh Mohammadi, Mehdi Safari Gerayli, Meysam Arabzadeh, Ali Akbar Farzinfar   +3 more
doaj   +1 more source

Taming creative accounting via international financial reporting standards: The Nigerian scenario [PDF]

Trendy v podnikání, 2017
Creative accounting has remained a contentious issue, raising series of arguments in the accounting literature. These arguments are premised on twofold: positive creative accounting (ethical) and negative creative accounting (unethical).
Godsday Edesiri Okoro, Emmanuel Ikechukwu Okoye   +1 more
doaj  

Creative Accounting Sebagai Informasi Yang Baik Atau Menyesatkan?

Akrual: Jurnal Akuntansi, 2017
Abstrak Tujuan penelitian ini untuk melihat creative accounting sebagai informasi yang baik atau menyesatkan bagi investor. Metode penelitian yang digunakan kualitatif dengan pendekatan deskriptif.
Ni Nyoman Alit
doaj   +1 more source

Tameng Keberlangsungan Organisasi: Sisi Gelap Creative Accounting

Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
: Shielding Organizational Sustainability: The Dark Side of Creative Accounting Purpose: To understand the meaning of student perceptions regarding Creative Accounting practices in student activity units.
Gebriela Christina Angelia, Jurana Jurana, Fadli Moh Saleh, Selmita Paranoan   +3 more
doaj   +1 more source

A BRIEF ANALYSIS OF CREATIVE ACCOUNTING [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2021
Creative Accounting is an Anglo-Saxon concept that describes communication practices and techniques, often at the limit of law and lawlessness, where the information in the financial statements is adjusted by professional accountants so as to satisfy ...
ANA-MARIA COMÂNDARU (ANDREI), ADRIANA HORAICU, VOLODEA MATEEVICI, AMELIA BOROS   +3 more
doaj  

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

New public management and employee share ownership plan in Fiji’s public sector [PDF]

, 2013
This article provides insights into the implementation of new public management (NPM) practices in Fiji Telecom and whether the use of the employee share ownership scheme was helpful in the organisational change process.
An, Yi, Sharma, Umesh Prasad
core   +1 more source

Stereotactic Body Radiation Therapy for Pediatric, Adolescent, and Young Adult Patients With Osteosarcoma: Local Control Outcomes With Dosimetric Analysis

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background/Objectives Osteosarcoma is a radioresistant tumor that may benefit from stereotactic body radiation therapy (SBRT) for locoregional control in metastatic/recurrent disease. We report institutional practice patterns, outcomes, toxicity, and failures in osteosarcoma patients treated with SBRT.
Jenna Kocsis, Shauna R. Campbell, Jonathan Jang, Eashwar Somasundaram, Chandana A. Reddy, Jacob G. Scott, Lilyana Angelov, Peter M. Anderson, Matteo Trucco, Zachary Burke, Lukas Nystrom, Nathan Mesko, Anthony Magnelli, Erin S. Murphy   +13 more
wiley   +1 more source

Predicting the Future Burden of Renal Replacement Therapy in Türkiye Using National Registry Data and Comparative Modeling Approaches

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Chronic kidney disease is a growing public health problem worldwide, and the number of patients requiring renal replacement therapy is steadily increasing. Türkiye has experienced a similar rise in both the incidence and prevalence of renal replacement therapy over the past decades; however, national‐level projections of future ...
Arzu Akgül, Neriman Sıla Koç, Berrak Itır Aylı   +2 more
wiley   +1 more source

Another image of accounting - creative accounting

Global Journal of Business, Economics and Management: Current Issues, 2020
Creative accounting emerged during the last century in the English-Saxon economies as a result of the growing complexity of the economic reality. Creative accounting can be defined as the set of techniques used by a company’s accounting unit to modify the presentation of its accounts in a manner favourable to its expectations.
Ana-Maria Andrei Comandaru, Sorina-Geanina Stanescu, Cristina Mihaela Toma, Adriana Horaicu Paduraru   +3 more
openaire   +1 more source