Results 31 to 40 of about 770,148 (161)
Analysis of Creative Accounting – Faithful Image Relationship and Creative Accounting – Fraud Relationship [PDF]
Ovidius University Annals: Economic Sciences Series, 2018 Due to the extreme sides specific to creative accounting – positive and negative, faithful illustration of reality and fraud with the purpose of misleading and defrauding, moral and immoral, rigid and flexible and due to the fact that between these ...
Gînţa Anca Ioana, Țirău Adrian Ioan
doaj
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
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Clinical Course and Impact of Breaks in Therapy for Children With Relapsed/Refractory Solid Tumors
Pediatric Blood &Cancer, EarlyView.ABSTRACT Introduction Pediatric relapsed or refractory (R/R) solid tumors carry a dismal prognosis, and postrelapse patient experiences are not well described. We present postrelapse outcomes, including number of R/R events and subsequent therapy regimens.
Matthew T. McEvoy +5 more
wiley +1 more source
IMPORTANCE OF INTERNAL CONTROL FOR CREATIVE ACCOUNTING
Agora International Journal of Economical Sciences, 2023 Creative accounting enabled accountants to use accounting policies more flexibly. However, it was precisely this flexible application of accounting policies that led creative accounting to become synonymous with manipulative accounting in practice ...
Azira Osmanović, Damir Šarić
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Creative Accounting in Financial Reporting [PDF]
Ovidius University Annals: Economic Sciences SeriesOne of the great financial accounting challenges – creative accounting can be investigated from several perspectives: accounting, ethical, legal or psychological.
Lacramioara Mansour +1 more
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Risks, 2022 The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its ...
Ibtihal A. Abed +4 more
doaj +1 more source
The impact of the Internet of Things on the creative accounting practice using big data [PDF]
International Journal of Data and Network ScienceBig data has become more important in practically all businesses throughout the world in the present era of information technology. Big data as a part of the internet of things, creative accounting practices regarding the meaning, methods and ...
Abdul Razzak Alshehadeh +4 more
doaj +1 more source
Risks, 2021 Creative accounting has its background since early studies in 1975, until the present time. It continues to be a subject of great interest for the companies and interested parties.
Ioana Lavinia Safta +2 more
doaj +1 more source
POPULIST EFFECT IN USE OF ART TO MANIPULATE FINANCIAL STATEMENT IN MFIs
Profit: Jurnal Administrasi Bisnis, 2018 Creative accounting practices are shortcuts for every entity in order to achieves some special purposes. This study aimed to uncover the motives of creative accounting practices in MFIs (Self-Supporting Community Organization) Karapan Sapi.
Achmad Ridwan Sholeh +2 more
doaj +1 more source
What do deficits tell us about debt? Empirical evidence on creative accounting with fiscal rules in the EU [PDF]
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, Wolff, Guntram B.
core +3 more sources