Creative accounting in a global business environment

Armenia Androniceanu; Lenka Strakova

doi:10.1051/shsconf/20219202003

All issues

Volume 92 (2021)

SHS Web of Conf., 92 (2021) 02003

References

Open Access

Issue		SHS Web of Conf. Volume 92, 2021 The 20^th International Scientific Conference Globalization and its Socio-Economic Consequences 2020


Article Number		02003
Number of page(s)		8
Section		Behavioral Economics and Decision-Making
DOI		https://doi.org/10.1051/shsconf/20219202003
Published online		13 January 2021

Svabova, L., Kramarova, K., Chutka, J., Strakova, L. (2020). Detecting earnings manipulation and fraudulent financial reporting in Slovakia. Oeconomia Copernicana, 11(3), 485-508. [CrossRef] [Google Scholar]
Kliestik, T., Valaskova, K., Lazaroiu, G., Kovacova, M., Vrbka, J. (2020). Remaining Financially Healthy and Competitive: The Role of Financial Predictors. Journal of Competitiveness, 12(1), 74-92. [CrossRef] [Google Scholar]
Kliestik, T., Misankova, M., Valaskova, K., Svabova, L. (2018). Bankruptcy prevention: new effort to reflect on legal and social changes. Science and Engineering Ethics, 24(2), 791-803. [Google Scholar]
Raisova, M., Regaskova, M., Lazanyi, K. (2020). The financial transaction tax: an ANOVA assessment of selected EU countries. Equilibrium. Quarterly Journal of Economics and Economic Policy, 15(1), 29-48. [Google Scholar]
Tuffnell, C., Kral, P., Durana, P., Krulicky, T. (2019). Industry 4.0-based Manufacturing Systems: Smart Production, Sustainable Supply Chain Networks, and Real-Time Process Monitoring. Journal of Self-Governance and Management Economics, 7(2), 7–12. [Google Scholar]
Sumiyana, S. (2020). Different characteristics of the aggregate of accounting earnings between developed and developing countries: Evidence for predicting future GDP. Journal of International Studies, 13(1), 58-80. [CrossRef] [Google Scholar]
Klein, A., Speckbacher, G. (2020). Does Using Accounting Data in Performance Evaluations Spoil Team Creativity? The Role of Leadership Behavior. Accounting Review, 95(4), 313-330. [CrossRef] [Google Scholar]
Rowland, Z., Krulicky, T., Oliinyk, O. (2020). Capital cost quantification model in business activity planning: the evidence of the middle Europe countries. Ekonomicko-manazerske spektrum, 14(1), 30-42. [CrossRef] [Google Scholar]
Kovacova, M., Kliestik, T., Valaskova, K., Durana, P., Juhaszova, Z. (2019). Systematic review of variables applied in bankruptcy prediction models of Visegrad group countries. Oeconomia Copernicana, 10(4), 743-772. [CrossRef] [Google Scholar]
Pisar, P., Bilkova, D. (2019). Controlling as a tool for SME management with an emphasis on innovations in the context of Industry 4.0. Equilibrium. Quarterly Journal of Economics and Economic Policy, 14(4), 763-785. [Google Scholar]
Taherinia, M., Tavakoli, N., Tavakoli, F. (2018). The Impact of Creative Accounting on the Probability of Fraud in the Companies Accepted in the Tehran Stock Exchange. Industrial Engineering and Management Systems, 17(4), 709-718. [CrossRef] [Google Scholar]
Akpanuko, E.E., Umoren, N.J. (2018). The influence of creative accounting on the credibility of accounting reports. Journal of Financial Reporting and Accounting, 16(2), 292-310. [CrossRef] [Google Scholar]
Parker, J., Ang, L., Koslow, S. (2018). The Creative Search for an Insight in Account. Journal of Advertising, 47(3), 237-254. [CrossRef] [Google Scholar]
Remenaric, B., Kenfelja, I., Mijoc, I. (2018). Creative Accounting-motives, techniques and possibilities of prevention. Ekonomski Vjesnik, 31(1), 193-199. [Google Scholar]
Griffiths, I. (1995). New Creative Accounting: How to Make Your Profits What You Want Them to Be. Palgrave MacMillan. [Google Scholar]
Naser, K. (1994). Creative Financial Accounting: Its Nature and Use. Hemel Hempstead: of Accounting and Economics, 17, 281–308. [CrossRef] [Google Scholar]
Drabkova, Z. (2016). Models of detection of manipulated financial statements as part of the internal control system of the entity. ACRN Oxford Journal of Finance and Risk Perspectives, 5(1), 230-238. [Google Scholar]

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[1] Svabova, L., Kramarova, K., Chutka, J., Strakova, L. (2020). Detecting earnings manipulation and fraudulent financial reporting in Slovakia. Oeconomia Copernicana, 11(3), 485-508. [CrossRef] [Google Scholar]

[2] Kliestik, T., Valaskova, K., Lazaroiu, G., Kovacova, M., Vrbka, J. (2020). Remaining Financially Healthy and Competitive: The Role of Financial Predictors. Journal of Competitiveness, 12(1), 74-92. [CrossRef] [Google Scholar]

[3] Kliestik, T., Misankova, M., Valaskova, K., Svabova, L. (2018). Bankruptcy prevention: new effort to reflect on legal and social changes. Science and Engineering Ethics, 24(2), 791-803. [Google Scholar]

[4] Raisova, M., Regaskova, M., Lazanyi, K. (2020). The financial transaction tax: an ANOVA assessment of selected EU countries. Equilibrium. Quarterly Journal of Economics and Economic Policy, 15(1), 29-48. [Google Scholar]

[5] Tuffnell, C., Kral, P., Durana, P., Krulicky, T. (2019). Industry 4.0-based Manufacturing Systems: Smart Production, Sustainable Supply Chain Networks, and Real-Time Process Monitoring. Journal of Self-Governance and Management Economics, 7(2), 7–12. [Google Scholar]

[6] Sumiyana, S. (2020). Different characteristics of the aggregate of accounting earnings between developed and developing countries: Evidence for predicting future GDP. Journal of International Studies, 13(1), 58-80. [CrossRef] [Google Scholar]

[7] Klein, A., Speckbacher, G. (2020). Does Using Accounting Data in Performance Evaluations Spoil Team Creativity? The Role of Leadership Behavior. Accounting Review, 95(4), 313-330. [CrossRef] [Google Scholar]

[8] Rowland, Z., Krulicky, T., Oliinyk, O. (2020). Capital cost quantification model in business activity planning: the evidence of the middle Europe countries. Ekonomicko-manazerske spektrum, 14(1), 30-42. [CrossRef] [Google Scholar]

[9] Kovacova, M., Kliestik, T., Valaskova, K., Durana, P., Juhaszova, Z. (2019). Systematic review of variables applied in bankruptcy prediction models of Visegrad group countries. Oeconomia Copernicana, 10(4), 743-772. [CrossRef] [Google Scholar]

[10] Pisar, P., Bilkova, D. (2019). Controlling as a tool for SME management with an emphasis on innovations in the context of Industry 4.0. Equilibrium. Quarterly Journal of Economics and Economic Policy, 14(4), 763-785. [Google Scholar]

[11] Taherinia, M., Tavakoli, N., Tavakoli, F. (2018). The Impact of Creative Accounting on the Probability of Fraud in the Companies Accepted in the Tehran Stock Exchange. Industrial Engineering and Management Systems, 17(4), 709-718. [CrossRef] [Google Scholar]

[12] Akpanuko, E.E., Umoren, N.J. (2018). The influence of creative accounting on the credibility of accounting reports. Journal of Financial Reporting and Accounting, 16(2), 292-310. [CrossRef] [Google Scholar]

[13] Parker, J., Ang, L., Koslow, S. (2018). The Creative Search for an Insight in Account. Journal of Advertising, 47(3), 237-254. [CrossRef] [Google Scholar]

[14] Remenaric, B., Kenfelja, I., Mijoc, I. (2018). Creative Accounting-motives, techniques and possibilities of prevention. Ekonomski Vjesnik, 31(1), 193-199. [Google Scholar]

[15] Griffiths, I. (1995). New Creative Accounting: How to Make Your Profits What You Want Them to Be. Palgrave MacMillan. [Google Scholar]

[16] Naser, K. (1994). Creative Financial Accounting: Its Nature and Use. Hemel Hempstead: of Accounting and Economics, 17, 281–308. [CrossRef] [Google Scholar]

[17] Drabkova, Z. (2016). Models of detection of manipulated financial statements as part of the internal control system of the entity. ACRN Oxford Journal of Finance and Risk Perspectives, 5(1), 230-238. [Google Scholar]