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Australasian Business, Accounting and Finance Journal, 2022 Creativity in accounting has traditionally been perceived negatively; however, with rapid technological advances and globalisation, creativity is increasingly being identified as a necessary skill for the profession. The purpose of this study was to investigate whether the creativity levels of individual accountants and perceptions of their creativity ...
Meredith, Kirsty +2 more
openaire +2 more sources
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 +2 more
core +2 more sources
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
International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]
, 2006 In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan +6 more
core +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 +3 more
openaire +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
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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 +3 more
doaj +1 more source
STUDY REGARDING THE INFLUENCE OF ROMANIAN ACCOUNTING REGULATIONS ON CREATIVE ACCOUNTING TECHNIQUES [PDF]
Annals of the University of Oradea: Economic Science, 2011 The main objective of this paper is the analysis of Romanian accounting regulations and the identification of the impact they have on creative accounting techniques.
GROSANU ADRIAN +2 more
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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
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