Zobrazeno 1 - 10
of 1 427
pro vyhledávání: '"creative accounting"'
Autor:
Irena Honková, Renáta Myšková
Publikováno v:
National Accounting Review, Vol 6, Iss 3, Pp 333-351 (2024)
This research intended to identify the techniques and objectives and motivations of creative accounting in the Czech Republic and confirm the responses similarity between two groups of respondents. The views of 318 financial professionals were analyz
Externí odkaz:
https://doaj.org/article/aee34c0ec3dc42f68f6c1c5ddf38b5ca
Autor:
Ayman Mohammad ALShanti, Hani Abdel Hafez Al-Azab, Mohammad Mahmoud Humeedat, Mohammad Zakaria AlQudah
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
AbstractThis 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 vie
Externí odkaz:
https://doaj.org/article/e78c67d5094e4a67b4ad8055521dab4c
Autor:
Abbas, Usman, Hassan, Shehu Usman
Publikováno v:
Journal of Humanitarian Logistics and Supply Chain Management, 2023, Vol. 14, Issue 1, pp. 90-104.
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 13, Iss 4, Pp 245-276 (2023)
The purpose of this study is to identify the drivers of creative accounting as a factor in distorting financial statements based on the rapid-miner clustering technique to implement the Hartigan-Wong algorithm. In other words, in this study, by deter
Externí odkaz:
https://doaj.org/article/39290b53405c481d92a87e14f4ad40f1
Publikováno v:
Administrative Sciences, Vol 14, Iss 7, p 158 (2024)
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 accoun
Externí odkaz:
https://doaj.org/article/8c2ea18f1861421db7d0c881e74a2913
Autor:
Erni Komalasari, Eka Bertuah
Publikováno v:
Jurnal Manajemen dan Wirausaha, Vol 26, Iss 1 (2024)
This research aimed to test whether the implementation of governance in banking in Indonesia influenced the possibility of unethical creative accounting which had an impact on the quality of banking financial reporting. The sample used in this resear
Externí odkaz:
https://doaj.org/article/fd75f03952454e598638582bdaf12c09
Publikováno v:
Stats, Vol 6, Iss 1, Pp 411-430 (2023)
The COVID-19 outbreak has rapidly affected global economies and the parties involved. There was a need to ensure the sustainability of corporate finance and avoid bankruptcy. The reactions of individuals were not routine, but covered a wide range of
Externí odkaz:
https://doaj.org/article/7f19a82d702945728f4f5e435c1fd060
Autor:
Bisogno, Marco, Donatella, Pierre
Publikováno v:
Journal of Public Budgeting, Accounting & Financial Management, 2021, Vol. 34, Issue 6, pp. 1-25.
Autor:
Diana Bachtijeva, Daiva Tamulevičiené
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 46, Iss 2, Pp 115-135 (2022)
Purpose: The aim of this article is to compare the concepts of earnings management and creative accounting and to determine their similarities and differences. Methodology/approach: In the study, it is assumed that earnings management and creative ac
Externí odkaz:
https://doaj.org/article/6e0618980c6b4827be3d3143fb7444e7