EDP Sciences logo
Web of Conferences logo
Search
Menu
All issues Volume 92 (2021) SHS Web of Conf., 92 (2021) 02007 References
Open Access
Issue
SHS Web of Conf.
Volume 92, 2021
The 20th International Scientific Conference Globalization and its Socio-Economic Consequences 2020
Article Number 02007
Number of page(s) 10
Section Behavioral Economics and Decision-Making
DOI https://doi.org/10.1051/shsconf/20219202007
Published online 13 January 2021
  1. Wokukwu, K. (2015). Creative Accounting: Unethical Accounting And Financial Practices Designed To Boot Earnings And To Meet Financial Market Expectations Stillman College. Journal Of Business & Economic Policy, 2(1), 39-48. [Google Scholar]
  2. Griffiths, I. (1986). Creative Accounting: How to make your profits what you want them to be. Unwin paperbacks. [Google Scholar]
  3. Schipper, K. (1989): Commentary on earnings management. Accounting Horizons, 3(4), 91-102. [Google Scholar]
  4. Merchant, K. A., Rockness, J. (1994). The ethics of managing earnings: An empirical investigation. Journal of Accounting and Public policy, 13(1), 79-94. [CrossRef] [Google Scholar]
  5. Gowthorpe, C., Amat, O. (2005). Creative accounting: some ethical issues of macro-and micro-manipulation. Journal of Business Ethics, 57(1), 55-64. [CrossRef] [Google Scholar]
  6. Milesi-Ferretti, G. M. (2004). Good, bad or ugly? On the effects of fiscal rules with creative accounting. Journal of Public Economics, 88(1-2), 377-394. [CrossRef] [Google Scholar]
  7. Von Hagen, J., Wolff, G. B. (2006). What do deficits tell us about debt? Empirical evidence on creative accounting with fiscal rules in the EU. Journal of Banking & Finance, 30(12), 3259-3279. [CrossRef] [Google Scholar]
  8. Bernoth, K., Wolff, G. B. (2008). Fool the markets? Creative accounting, fiscal transparency and sovereign risk premia. Scottish Journal of Political Economy, 55(4), 465-487. [CrossRef] [Google Scholar]
  9. Brander, M., Gillenwater, M., Ascui, F. (2018). Creative accounting: A critical perspective on the market-based method for reporting purchased electricity (scope 2) emissions. Energy Policy, 112, 29-33. [Google Scholar]
  10. Vinnari, E. M., Näsi, S. (2008). Creative accrual accounting in the public sector:‘Milking’water utilities to balance municipal budgets and accounts. Financial Accountability & Management, 24(2), 97-116. [CrossRef] [Google Scholar]
  11. Naser, K. H. (1993). Creative financial accounting: its nature and use. Prentice Hall. [Google Scholar]
  12. Krupová, L. (2001). Creative accounting: The abuse of accounting-possibilities and limits. Praha: Chamber of Auditors of the Czech Republic. [Google Scholar]
  13. Mulford, C. W., Comiskey, E. E. (2005). The financial numbers game: detecting creative accounting practices. John Wiley & Sons. [Google Scholar]
  14. Hamada, R. (2010). Role of Audit Committees in Limiting Creative Accounting Practices (Field Study). Damascus University Journal of Economic and Legal Sciences, 26(2). [Google Scholar]
  15. Jones, M. J. (2010). Creative accounting, fraud and international accounting scandals. John Wiley & Sons. [Google Scholar]
  16. Hoang, K. M. T., Phung, T. A. (2019). The effect of financial leverage on real and accrual-based earnings management in Vietnamese firms. Economics & Sociology, 12(4), 299-333. [Google Scholar]
  17. Hoang, T. C., & Joseph, D. M. (2019). The effect of new corporate accounting regime on earnings management: Evidence from Vietnam. Journal of International Studies, 12(1), 93-104. [CrossRef] [Google Scholar]
  18. Khattab, M. S. Y. A. (2012). A proposed framework for activating corporate governance in the extraction of some methods of creative accounting. Journal of Public Administration, 2, 218-219. [Google Scholar]
  19. Susanto, Y. K., Pirzada, K., Adrianne, S. (2019). Is tax aggressiveness an indicator of earnings management?. Polish Journal of Management Studies, 20(2), 516-527. [Google Scholar]
  20. Oxford university press (2019). Lexico. Retrieved from : http://www.oxforddictionaries.com/definition/english/creative-accountancy?q=creative+accounting [Google Scholar]
  21. Bhasin, M. L. (2015). Creative accounting practices in the Indian corporate sector: An empirical study. International Journal of Management Sciences and Business Research, 4(10), 35-52. [Google Scholar]
  22. Fizza, T., Qaisar, A. M. (2015). Creative accounting and financial reporting: Model development and empirical testing. International Journal of Economics and Financial Issues, 5(2), 544-551. [Google Scholar]
  23. Okoro, E. G., Okoye, E. I. (2016). Taming creative accounting via international financial reporting standards: The Nigerian scenario. Business Trends, 6(4), 11-17. [Google Scholar]
  24. Kliestik, T., Valaskova, K., Nica, E., Kovacova, M., Lazaroiu, G. (2020). Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countries. Oeconomia Copernicana, 11(2), 371-400. [CrossRef] [Google Scholar]
  25. Siekelova, A., Androniceanu. A., Durana P., Frajtova Michalikova. K. (2020). Earnings management (EM), initiatives and company size: An empirical study. Acta Polytechnica Hungarica, 17(9), 41-56. [CrossRef] [Google Scholar]
  26. Al-Natsheh, N., Al-Okdeh, S. (2020). The impact of creative accounting methods on earnings per share. Management Science Letters, 10(4), 831-840. [CrossRef] [Google Scholar]
  27. Falcón, V. V., Sánchez, F. D. J. C., Vizcaino, M. E. G. (2019). An axiological look at Creative Accounting. Dilemas Contemporáneos: Educación, Política y Valore, 6, 44. [Google Scholar]
  28. Liberto, D. (2019, May 2). Creative Accounting. Retrieved from : https://www.investopedia.com/terms/c/creative-accounting.asp [Google Scholar]
  29. Svabova, L., Valaskova, K., Durana, P., Kliestik, T. (2020). Dependency Analysis Between Various Profit Measures and Corporate Total Assets for Visegrad Group’s Business Entities. Organizacija, 53(1), 80-90. [CrossRef] [Google Scholar]
  30. Valaskova, K., Svabova, L., & Durica, M. (2017). Verification of prediction models in conditions of the Slovak agricultural resort. Economics, Management, Innovation, 9(3), 30-38. [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.