Creative Accounting
Creative accounting: a theoretical study
... of accounting rules and standards than itself, a real growth of the ...The creative accounting came up with the purpose of meeting the organs of society, partners and shareholders, employees, ...
6
Corporate Governance, Regulatory Agency and Creative Accounting Practices in Nigeria
... of creative accounting (Jensen & ...for Creative Accounting ...misleading accounting information (Giroux,2006) whereas strong corporate governance structure is less prone to fraud, ...
12
Big Bath as a Determinant of Creative Accounting in Small and Micro Enterprises
... of creative accounting include enhanced ability of external users of fi nancial statements to predict the future of the company (Roden and Sadan, 1980), or increased information value of the reported profi ts ...
7
Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana
... P a g e 14 | 40 cause of creative accounting practices. Because management takes decision to safe their interests instead of owners. According to Bartov and Mohanram (2004), the top management has an ...
41
Impact of Creative Accounting Techniques on Firms Financial Performance Reporting in Nigeria
... Financial accounting reports are produced to exhibit the true and fair view of financial statements of an entity in order to assist stakeholders in making suitable decisions, however, contemporary ...
11
Audit Rotation; Creative Accounting, Audit Independence And Objectivity
... is practicable to achieve desired aims to satisfy their financial projections. These adjustments amount to fraudulent financial reporting when they fall outside the bonds of acceptable accounting ethics in ...
9
A Study on the Role of Audit Functions on Creative Accounting Practices
... the creative accounting concepts became popular just two decades ago, there has always been a desire to manipulate the numbers among financial- business ...favourable accounting impression has a long ...
17
Creative Accounting in Income Statement: the Case of Entrepreneurs in Serbia
... users. Creative accounting leads to the loss of the information in the financial statements, the creation of hidden reserves or latent ...ing. Creative accounting can be defined as the ...
16
Creative Accounting & Financial Reporting: Model Development & Empirical Testing
... of creative accounting in financial ...of creative accounting but also focuses on other factors which influence the financial reporting like role of auditors, role of government regulations or ...
8
Fool the Markets? Creative Accounting, Fiscal Transparency and Sovereign Risk Premia
... These questions are addressed in the framework of Bernoth et al. (2004). In this paper, the authors derive a simple portfolio model, which shows that the yield spread between a risky and a risk-free country is explained ...
40
The potential to reduce the risk of manipulation of financial statements using the identification models of creative accounting
... of accounting data a purposeful manipulation in various forms of creative accounting can be ...of creative accounting and its impact on the fi nancial statements is discussed by Krupová ...
9
The effects of the new fiscal rule and creative accounting: Empirical evidence from Japanese municipalities
... that creative accounting is mainly implemented to hide surpluses by using Swiss canton-level data regardless of the finance minister’s personal or ideological ...
24
The effects of the new fiscal rule and creative accounting: Empirical evidence from Japanese municipalities
... To improve fiscal conditions and work towards a high level of transparency in fiscal management, the central government enacted The Law Relating to the Financial Soundness of Local Governments for local governments. This ...
26
Tax Avoidance and Evasion as a Factor Influencing Creative Accounting Practice Among Companies in Kenya
... Creative accounting is carried out with an objective of making the company appear to be financially stronger or weaker depending on the management’s ...influencing creative accounting practice ...
8
THE EFFECT OF CREATIVE ACCOUNTING ON THE JOB PERFORMANCE OF ACCOUNTANTS (AUDITORS) IN REPORTING FINANCIAL STATEMENTIN NIGERIA
... in accounting policy choice is reviewed at the ‘macro’ level of the accounting ...in accounting policy choice at the ‘micro’ level of the management of individual companies that is implicit in ...
30
Fool the markets? Creative accounting, fiscal transparency and sovereign risk premia
... a creative accounting ...This creative accounting part contained in SFA should have a significant effect on interest rates, if it is recognized by financial markets as increasing the risk of ...
56
Measurement and Assessment of Business Income and Performance in the Era of Creative Accounting Practice
... Aggressive accounting, income smoothing, earning management and creative accounting are the financial reporting gimmicks used to moderate company’s financial reports to encourage investors to buy the ...
7
The Impact of Creative Accounting and Auditing on Business Administration and Maximizing the Value of Business
... of accounting information, the ever-growing number of users, its significant role in decision-making process and attracting investment, the creative accounting emerged (cheating and ...because ...
9
BLAMING HORSE’S PARENTS: THE PROBLEM IS OFTEN IN THE BREEDING (A Critical Note on Creative Accounting)
... eradicate creative accounting and there is no need for it ...as creative accounting is concerned, all should be done under the umbrella of a governing body that can demarcate the difference ...
18
An Empirical Analysis of Various Factors Effecting Creative Accounting
... of creative accounting normally portrayed in maligned and negative ...“Creative Accounting” comes in any one’s mind, the image are in the mind that of manipulation, dishonesty and ...that ...
18