Creative accounting or creative destruction? Firm-level productivity growth in Chinese manufacturing. [PDF]
We present the first comprehensive set of firm-level total factor productivity estimates for China’s manufacturing sector that spans her entry into WTO. We find that productivity growth is among the highest compared to other countries.
Brandt, Loren +2 more
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Креативність у бухгалтерському обліку на етапах формування збалансованості соціально-економічного розвитку (Creativity in accounting at the stage of social-economic development sustainability) [PDF]
, 2017 Стаття присвячена креативним підходам в організації інтегрованої системи бухгалтерського обліку. Мета дослідження полягає у визначенні та обґрунтуванні концептуальних засад організації інтегрованої системи бухгалтерського обліку діяльності підприємств ...
Левицька, C. (S. Levytska)
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Creative Destruction and Firm-Specific Performance Heterogeneity [PDF]
Traditional U.S. industries with higher firm-specific stock return and fundamentals performance heterogeneity use information technology (IT) more intensively and post faster productivity growth in the late 20th century.
Bernard Yeung +3 more
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A BRIEF REVIEW OF CREATIVE ACCOUNTING LITERATURE AND ITS CONSEQUENCES IN PRACTICE [PDF]
Our research has as main objective a short review of the aspects approached at theEuropean level regarding the role that creative accounting plays in the life of an enterprise.
Alina Beattrice Vladu +2 more
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Creative Spaces in Interdisciplinary Accounting Research [PDF]
, 2014 Carter, Chris, Jeacle, Ingrid
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Accounting Regulation and Management Discretion in a British Building Society, Circa 1960 [PDF]
This article explores the manipulation of published financial reports in order to counter the potentially unfavourable impact of newly introduced regulation.
Batiz-Lazo, Bernardo, Billings, Mark
core +1 more source
Zanco Journal of Humanity SciencesCurrently, creative accounting is considered a significant indicator of firms’ business activities. This research aims to observe the impact of cultural values on creative accounting practices in financial reports.
Rizgar Abdullah Sabir Jaf +2 more
doaj +1 more source
ACCOUNTING AND CREATIVITY: A SOCIOLOGICAL AND PSYCHOLOGICAL APPROACH [PDF]
This article presents aspects related to creativity in accounting. In our approach we started from theoretical aspects regarding the position of accounting in the field of scientific knowledge.
Balaciu Diana Elisabeta
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CASH-FLOW REPORTING BETWEEN POTENTIAL CREATIVE ACCOUNTING TECHNIQUES AND HEDGING OPPORTUNITIES CASE STUDY ROMANIA [PDF]
We have studied the cash flow reporting issues in Romania, trying to establish if there isan interest in using creative accounting techniques in order to manipulate cash flow reporting.Another issue of our research is focused on the possibility of using ...
Alina Beattrice Vladu +2 more
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Exploring the evolution of creative accounting and external auditors: Bibliometric analysis
Cogent Business & ManagementThis study focused on current research on creative accounting and external auditors as well as prospective topics for future research. In the Web of Science Core Collection, a bibliometric and visualization tool for the Web of Science and viewer-based ...
Ayman Mohammad ALShanti +3 more
doaj +1 more source