Open Access
SHS Web Conf.
Volume 129, 2021
The 21st International Scientific Conference Globalization and its Socio-Economic Consequences 2021
Article Number 03037
Number of page(s) 9
Section Financial Management and Financial Markets
Published online 16 December 2021
  1. Ababneh, T. A. M., & Aga, M. (2019). The Impact of Sustainable Financial Data Governance, Political Connections, and Creative Accounting Practices on Organizational Outcomes. Sustainability, 11(20), Article 5676. [CrossRef] [Google Scholar]
  2. Akpanuko, E. E., & Ntiedo, J. U. (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]
  3. Bailey, L., Grupac, M., and Sosedova, J. (2021). COVID-19 Vaccine Risk Beliefs, Perceptions, Attitudes, and Intentions. Review of Contemporary Philosophy, 20, 81–92 [CrossRef] [Google Scholar]
  4. Beneish, M. D. (1999). The detection of earnings manipulation. Financial Analysts Journal, 55(5), 24–36. [CrossRef] [Google Scholar]
  5. Beneish, M. D., Lee, C. M. C., & Nichols, D. C. (2013). Earnings Manipulation and Expected Returns. Financial Analysts Journal, 69(2), 57–82. [CrossRef] [Google Scholar]
  6. Blazek, R. (2021). Creative accounting as a global tool for tax. SHS Web of Conferences, 92, Article 02007. [CrossRef] [EDP Sciences] [Google Scholar]
  7. Blazek, R., Durana, P., & Valaskova, K. (2020). Creative Accounting as an Apparatus for Reporting Profits in Agribusiness. Journal of Risk and Financial Management, 13(11), Article 261. [CrossRef] [Google Scholar]
  8. Corsia, Ch., Di Berardinob, D., Di Cimbrinic, T. (2015). Beneish M-score and detection of earnings management in Italian SMEs. Ratio Mathematica, 28, 65-83. [Google Scholar]
  9. Cugova, A., & Cug, J. (2020). Motivation for the use of creative accounting techniques in the conditions of the globalized business environment. SHS Web of Conferences, 74, Article 01004. [CrossRef] [EDP Sciences] [Google Scholar]
  10. Drabkova, Z. (2013). Possibilities to reduce audit risk using the CFEBT model to identify creative accounting and fraud in term of Czech accounting standards. In Rolinek, L. (Eds.), The International Scientific Conference INPROFORUM (pp. 59-63). [Google Scholar]
  11. Jones, M. (2011). Creative accounting, fraud, and international accounting scandals. John Wiley. [Google Scholar]
  12. Kramarova, K., & Valaskova, K. (2020). Application of chosen fraudulent detection technique in the Slovak business environment. SHS W-eb of Conferences, 74, Article 01019. [Google Scholar]
  13. Krupova, L. (2001). Kreativní účetnictví: zneužívání účetnictví - možnosti a meze. Praha: Komora auditorů České republiky. [Google Scholar]
  14. Mantone, P. S. (2013). Using Analytics to Detect Possible Fraud: Tools and Techniques. John Wiley. [CrossRef] [Google Scholar]
  15. Mitchell, K., Grupac, M., and Zauskova, A. (2021). Ethical Management and Implementation of COVID-19 Immunity Passports and Vaccination Certificates: Lawfulness, Fairness, and Transparency. Linguistic and Philosophical Investigations, 20, 45–54. [Google Scholar]
  16. Naser, K. H. M. (1993). Creative Financial Accounting – Its Nature and Use. Prentice Hall. [Google Scholar]
  17. National Council of the Slovak republic (2014). Act No. 595/2003 Coll. on the Income Tax as amendment. Retrieved from: [Google Scholar]
  18. Nguyen, H. A., & Nguyen, H. L. (2016). Using the M-score Model in Detecting Earnings Management: Evidence from Non-Financial Vietnamese Listed Companies. VNU Journal of Science: Economics and Business, 32(2), 14-23. [Google Scholar]
  19. Olojede, P., & Erin, O. (2021). Corporate governance mechanisms and creative accounting practices: the role of accounting regulation. International Journal of Disclosure and Governance, 18(3), 207–222. [CrossRef] [Google Scholar]
  20. Peprnickova, M., Jandova, L. (2017). Míra kreativního účetnictví v praxi českých účetních jednotek. Český finanční a účetní časopis, 4, 57–86. [Google Scholar]
  21. PwC (2020). PwC’s Global Economic Crime and Fraud Survey 2020. Retrieved from: [Google Scholar]
  22. Remenaric, B., Kenfelja, I., & Mijoc, I. (2018). Creative Accounting – motives, techniques and possibilities of prevention. Ekonomski Vjesnik, 31(1), 193–199. [Google Scholar]
  23. Rossetto, C., & Chapple, S. (2019). Creative accounting? The critical and creative voice of students. Assessment & Evaluation in Higher Education, 44(2), 216–232. [CrossRef] [Google Scholar]
  24. Strakova, L. (2020). Earnings management in global background. SHS Web of Conferences 74, Article 01032. [CrossRef] [EDP Sciences] [Google Scholar]
  25. 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]
  26. Valaskova, K., Gavurova, B., Durana, P., & Kovacova, M. (2020). Alter Ego Only Four Times? The Case Study of Business Profits in the Visegrad Group. E&M Economics and Management, 23(3), 101–119. [Google Scholar]
  27. Volkanova, Zdenka. (2014). Podvody v účetnictví firem: jak se jim bránit. Praha: Linde. [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.