Results 21 to 30 of about 770,148 (161)
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
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 +1 more
doaj
Creative Accounting, Aggressive Accounting and Accounting Fraud - Auditors' Perception
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2022 Creative accounting and aggressive accounting are perceived differently among researchers. On the one hand, they are treated as the same concepts, while on the other as independent, or are presented as similar points. In Polish publications, one can find
Justyna Dobroszek, Adrianna Wnuk
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
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 +3 more
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 +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) +3 more
doaj