Results 41 to 50 of about 770,148 (161)

PERSEPSI MAHASISWA AKUNTANSI TENTANG PRAKTIK CREATIVE ACCOUNTING

Jurnal Akuntansi Multiparadigma, 2014
: Accounting Students Perceptions about Creative Accounting Practices. This study aims to determine the students' perceptions about the accounting practices of creative accounting viewed from business ethics theory.
Moh Lutfi Saiful Arif, Robiatul Aulia, Nurul Herawati   +2 more
doaj  

The Effect of Religiosity and Ethical Orientation on Perceptions of Undergraduate Accounting Students on Creative Accounting

Jurnal Dinamika Akuntansi, 2020
The purpose of this research is to determine the effect of religiosity and ethical orientation on the perception of creative accounting. The sampling technique used was purposive sampling technique.
Intan Purnama Jaya, Sukirno Sukirno
doaj   +1 more source

Why Do Companies Cook the Books? Empirical Study of the Motives of Creative Accounting of Slovak Companies

Administrative Sciences
Studies on creative accounting date back to the latter part of the 20th century. Creative accounting is still a big challenge in financial accounting. The problem of financial statement manipulation might be investigated, for instance, from an accounting,
Jakub Michulek, Lubica Gajanova, Anna Krizanova, Roman Blazek   +3 more
doaj   +1 more source

Fool the Markets? Creative Accounting, Fiscal Transparency and Sovereign Risk Premia [PDF]

We investigate the effects of official fiscal data and creative accounting signals on interest rate spreads between bond yields in the European Union. Our model predicts that risk premia contained in government bond spreads should increase in both the ...
Guntram B. Wolff, Kerstin Bernoth
core   +3 more sources

PERAN TRANSAKSI PIHAK BERELASI DAN CORPORATE GOVERNANCE TERHADAP CREATIVE ACCOUNTING

Jurnal Akuntansi Multiparadigma
Abstrak - Peran Transaksi Pihak Berelasi dan Corporate Governance terhadap Creative Accounting Tujuan Utama - Riset ini bertujuan mengidentifikasi pengaruh transaksi pihak berelasi, kompensasi, dan tata kelola perusahaaan dalam kecenderungan praktik ...
Zulfatul Nikmah, Dian Perwitasari
doaj   +1 more source

The Influence of Creative Accounting to the Formation of the Accounting Policy and Accounting’s Results

Buhalterinės Apskaitos Teorija ir Praktika, 2019
The accounting's policy choice and creating is influenced by accounting theory, impact factors, each company's objectives, and this makes company unique.
Diana Bachtijeva
doaj   +1 more source

The ethics of creative accounting [PDF]

The term 'creative accounting' can be defined in a number of ways. Initially we will offer this definition: 'a process whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business'.
Jack Dowds, John Blake, Oriol Amat
core  

Analysis of improvement ways of creative accounting

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2017
The necessity of carrying out the research in the direction of finding out the ways to improve creative accounting is grounded. The existing approaches of researchers to eliminate the negative consequences of creative accounting are analyzed.
I.A. Yuhimenko-Nazaruk
doaj  

Antecedents and effect of creative accounting practices on organizational outcomes: Evidence from Bangladesh. [PDF]

Heliyon, 2023
Rahman MS, Hasan MJ, Hossain Khan MS, Jahan I.   +3 more
europepmc   +1 more source

A manifesto for the creative economy [PDF]

, 2013
The UK\u27s creative economy is one of its great national strengths, historically deeply rooted and accounting for around one-tenth of the whole economy. It provides jobs for 2.5 million people – more than in financial services, advanced manufacturing
Hasan Bakhshi, Ian Hargreaves, Juan Mateos-Garcia   +2 more
core   +1 more source