Results 21 to 30 of about 44,601 (295)
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
core +1 more source
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
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
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
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 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
doaj
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