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Relevant bibliographies by topics / The creative accounting

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Academic literature on the topic 'The creative accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 2 February 2022

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Journal articles on the topic "The creative accounting"

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Dasgupta, Partha. "Creative Accounting." Nature 456, S1 (October 2008): 44. http://dx.doi.org/10.1038/twas08.44a.

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Spira, Laura F. "Creative Accounting." Critical Perspectives on Accounting 9, no. 3 (June 1998): 376. http://dx.doi.org/10.1006/cpac.1996.0248.

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Brijesh Yadav. "Creative Accounting: A Literature Review." SIJ Transactions on Advances in Space Research & Earth Exploration 1, no. 4 (November 4, 2013): 19–31. http://dx.doi.org/10.9756/sijasree/v1i4/0105430202.

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Bachtijeva, Diana. "The Influence of Creative Accounting to the Formation of the Accounting Policy and Accounting’s Results." Buhalterinės apskaitos teorija ir praktika, no. 19 (June 12, 2019): 1. http://dx.doi.org/10.15388/batp.2019.5.

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The accounting's policy choice and creating is influenced by accounting theory, impact factors, each company's objectives, and this makes company unique. Legislation for businesses in creating accounting policies allow to choose the following accounting methods and techniques that are most revealing aspects of the activities of the enterprise. In cases where the situation is not exactly to regulate the law is left to creativity. There is a need to apply creative accounting, which is identified as a factor influencing the choice of accounting policy. Taking into account the environmental factors of the company, creative accounting is applying in different accounting areas and in different volumes, while the accounting policy structure is forming. The main source of information about the company's financial position and the results are financial statements. On financial statements basis, information users make decisions. In order to influence information users decision's, company starts to manipulate financial data. In order to influence consumer decisions, creative accounting is used to manipulate financial data, which results in higher or lower company profits and distorts other financial information. On misleading data basis made financial statements not reflect a true and fair view of the company. The size of the distortion of information's, investigations are not carried out In Lithuania. The purpose of the study is analysis of the relationship of creative accounting and accounting policy and determinate the creative accounting impact to the formation of the accounting policy and accounting's results. Methods of analysis, data systematization, comparative, grouping and modeling were used during the research. JEL classification: M41

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Evans, Steve. "Creative accounting: using creative writing to teach accounting principles." New Writing 13, no. 2 (April 28, 2016): 281–90. http://dx.doi.org/10.1080/14790726.2016.1145696.

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Comandaru, Ana-Maria Andrei, Sorina-Geanina Stanescu, Cristina Mihaela Toma, and Adriana Horaicu Păduraru. "Another image of accounting - creative accounting." Global Journal of Business, Economics and Management: Current Issues 10, no. 2 (July 31, 2020): 100–110. http://dx.doi.org/10.18844/gjbem.v10i2.4695.

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Creative accounting emerged during the last century in the English-Saxon economies as a result of the growing complexity of the economic reality. Creative accounting can be defined as the set of techniques used by a company’s accounting unit to modify the presentation of its accounts in a manner favourable to its expectations. Creativity in accounting can be used depending on the intention of the accountant, both in order to manipulate the financial statements and to find new solutions and accounting methods to the problems faced by a company. The positive or negative side of creative accounting is given by the many motivations for using it. The objective of this research is to present the main techniques and principles of creative accounting and its applicability at the national level in order to identify the advantages or limitations of using this new ‘creative accounting’ paradigm. The research methodology used in this scientific article is based on the study of the specialised literature in the field using theoretical documentation and comparative analysis. Keywords: Creative accounting techniques, Principles, Reports. .

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Nicoleta Daniela, Pana. "Creative Accounting – Art?" Annales Universitatis Apulensis Series Oeconomica 1, no. 9 (June 30, 2007): 332–35. http://dx.doi.org/10.29302/oeconomica.2007.9.1.52.

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Holderness, Mike. "A creative accounting." New Scientist 225, no. 3008 (February 2015): 46–47. http://dx.doi.org/10.1016/s0262-4079(15)60314-1.

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Matis, Dumitru, Alina Beattrice Vladu, and Dan Dacian Cuzdriorean. ""Creative Disclosure - Feature Of Creative Accounting "." Annales Universitatis Apulensis Series Oeconomica 1, no. 14 (June 30, 2012): 73–80. http://dx.doi.org/10.29302/oeconomica.2012.14.1.6.

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Gabriëls, X., and P. Van De Wiele. "Zijn creatieve accountingmethoden ethisch aanvaardbaar?" Maandblad Voor Accountancy en Bedrijfseconomie 81, no. 11 (November 1, 2007): 531–39. http://dx.doi.org/10.5117/mab.81.12818.

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In dit artikel gaan we op zoek naar de ethische oriëntatie en de ethische perceptie omtrent de aanvaardbaarheid van creatieve accountingtechnieken bij studenten. De toepassing van creatieve accountingtechnieken gebeurt binnen de letter van de wet en onderscheidt zich als zodanig van fraude. Nochtans kan ‘creative accounting’ het beeld dat de jaarrekening schetst van een onderneming, vertekenen. Accountingstudenten blijken ‘creative accounting’ minder aanvaardbaar te achten dan nietaccountingstudenten. In tegenstelling tot eerder onderzoek vinden wij echter geen meningsverschil tussen mannen en vrouwen. Bovendien stellen we vast dat accountingstudenten de verantwoordelijkheid voor de toepassing van ‘creative accounting’ eerder bij de accountant of auditor dan bij de manager leggen, maar tegelijkertijd een belangrijke rol zien weggelegd voor de regulerende instanties.

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Dissertations / Theses on the topic "The creative accounting"

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Naser, Kamal H. M. "Creative accounting : an examination of its nature and use." Thesis, Cardiff University, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.314762.

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Ramadan, Ismail Zeyad. "Creative accounting : theoretical framework for dealing with its determinants and institutional investors' involvement." Thesis, Cardiff Metropolitan University, 2017. http://hdl.handle.net/10369/9186.

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This research examined the determinants of creative accounting as well as the influence of regulatory bodies, corporate govenance and institutional investors on the practice of creative accounting by Jordanian Manufacturing Companies. In order to meet its aims and objectives the research methodology design focused on determination of the following: (i) whether creative accounting practice is entrenched among manufacturing companies in Jordan and to what extent (ii) whether corporate governance, institutional investors and regulatory bodies exercise any influence on the practice of creative accounting by Jordani-an manufacturing companies. This research started with a desk review of the concepts and theories associated with creative accounting and its determinants. Evidence from the desk review shows the practice of creative accounting is neither illegal nor fraudulent but has lead investors into poor investment decisions. These determinants formed the basis of the primary investigation and were confirmed to have major impacts on the practice of creative accounting in Jordan. The research reveal that creative accounting to a large extent is entrenched among Jordanian manufacturing companies, and that neither institutional investors nor regulators influence the ability and willingness of Jordanian manufacturing companies to practice creative accounting. Corpo-rate governance and employees were found to be determinants in terms of top executive and employee compensation package linked to performance, hence exert some influence on the willingness of manufacturing companies to practice creative accounting. This research has added to the body of knowledge by exploring a new aspect of an existing issues. The issues of creative accounting has featured in accounting literature for a long time but has been concentrated on the advanced countries. This research has now extended this literature to include developing county perspective. It has added new perspectives to its understanding theoretically. This research has been able to examine the practice of crea-tive accounting and developed a theoretical framework which can be used to detect and mitigate the impact of creative accounting. This framework is the first of its kind in Jordan and has been adopted by some of the respondents who asked for copies. An initial review of the practicality, applicability and reliability of the framework with Jordanian manufac-turing companies and regulators confirm the framework to be fit for the intended purpose. Overall, this study has contributed both new knowledge and extended existing knowledge in accounting. Created a new understanding and perspective to deal with an issues which has been a problem for both companies and regulators.

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Böhmová, Zuzana. "Kreativní účetnictví v podmínkách České republiky." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-202001.

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This thesis is focused on creative accounting in the Czech Republic. The aim of the thesis is to explain the term creative accounting, to introduce motives which lead creators of financial statements to use creative accounting and to outline the consequences of creative accounting in practice. The thesis further discloses methods of creative accounting including space which in the opinion of the author arises in amendment of Accounting Act effective from 1st of January 2016. A practical part of the thesis examines how creative accounting is perceived in the Czech Republic. The result of survey showed that creative accounting in the Czech Republic is evidently commonly used in practice.

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Asseeri, Abdullah Ali Abdullah. "Income management practices of UK companies : an empirical and theoretical investigation." Thesis, University of Dundee, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.337720.

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Altin, Daniel, and Caroline Larsson. "Big Bath Accounting : Kan fenomenets existens styrkas?" Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-3903.

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Samtliga företag ska varje år upprätta en årsredovisning. Syftet med årsredovisningen är att tillgodose investerare och till viss del långivare med information. För att attrahera kapital från dessa aktörer åligger det incitament för företag att anpassa sin årsredovisning med syfte att framställa dess finansiella ställning i bättre dager än den i själva verket är. Majoriteten av de metoder företag kan använda för att manipulera dess resultat går under begreppet Earnings Management eller Designad redovisning, där Big Bath Accounting ingår. Big Bath Accounting skildrar de åtgärder ledningen vidtar för att väsentligt minska en periods vinst för att öka nästkommande periods vinst. Tidigare forskning har inte kunnat demonstrera en koppling mellan Big Bath Accounting och förändringar i företagens aktiekurs eller vinst. Trots detta förekommer fall där företag påstås använda sig av redovisning liknande Big Bath Accounting. Det föreligger därmed intresse att undersöka huruvida det går att statistiskt påvisa fenomenets existens.

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Veselá, Lucie. "Využívání kreativního účetnictví vybranou obchodní korporací." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241443.

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The topic of the diploma thesis is creative accounting used in accounting of a certain business corporation. First, main terminologies that are important for creative accounting are identified. Further, various practices of creative accounting of a business corporation dealing with construction works are identified. Correct re-accounting of all accounting transactions that are in contradiction with laws is proposed. The analytical part summarizes all and compiles account sheets corresponding with the authentic and honest portrayal of accounting entity.

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Havlůj, Zdeněk. "Kreativní účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75490.

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In this thesis I try to clarify the concept of "creative accounting ". First I define the difference between error and fraud. Then I try to compare two different accounting systems (IFRS and Czech accounting standards). I specify the major differences between these two systems (the valuation of assets, the principle of revenue recognition etc.) and I compare their impact on the financial statements. In the end I consider the role of adoption of the Sarbanes-Oxley Act in relation to the creative accounting.

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Mortensen, Tony Paul. "The Concept of Cash: An Empirical Study of Connotative Meaning in Accounting." Thesis, University of Canterbury. Accountancy, Finance and Information Systems, 2008. http://hdl.handle.net/10092/1940.

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This experimental study investigates the connotative meaning of the concept “cash”, as it relates to the cash flow statement, held by the three key parties to the accounting communication process: preparers, auditors and users. Concerns raised in the accounting profession regarding the susceptibility of the cash flow statement to manipulation, coupled with the recent introduction of NZ IAS 7 (cash flow statement) provide the motivation for investigating the potential for miscommunication (either intentional or unintentional) between the main parties to the financial reporting process. The study investigates inter and intra group differences in measured connotative meaning of the old and new definitions of “cash”, and determines the effect of connotative meaning on decision outcomes. Further, the study considers the overall quality of the two definitions, as perceived by the three financial reporting groups. Three key findings are indicated. The first is that the three financial reporting groups do not share the same cognitive structure in which the meaning of the concept “cash” is held. An important implication is that comparisons between the connotative meanings held by the three financial reporting groups cannot be validly made. Secondly, significant differences in the measured meaning were observed across the two definitions within each of the three subject groups. Thirdly, the decision outcomes for each of the three subject groups were significantly different under the two definitions. Also there was some evidence that the differences in the decision outcomes were linked to the differences in the measured connotative meaning. These results raised several concerns regarding the potential for miscommunication between the three key parties to the accounting communication process and highlighted the importance of standard-setters assessing the effect on connotative meaning of possible changes in wording to key concepts within the cash flow statement.

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Zemánková, Lenka. "Využívání kreativního účetnictví malými a drobnými podniky v České republice." Doctoral thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-233752.

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The dissertation deals with the issue of creative accounting of small and micro companies in the Czech Republic. Creative accounting is a phenomenon that gained importance in the 21st century after publicizing of a number of accounting scandals. In the context of economic crisis and budget deficit, the phenomenon of creative accounting, in particular the prevention and detection of financial manipulation, is a topical issue which draws attention of experts specialized in economics as well as of entire countries including the Czech Republic. The research focus on small and micro companies stems from the undeniable importance of this segment for the performance of the economy of the entire country. This dissertation provides a comprehensive view of the issue of creative accounting in terms of theoretical approaches as well as its practical application. Primary research is based on an analysis of the phenomenological paradigm, i.e. it focuses on the understanding of human behaviour on the basis of a reference framework of research participants. The main aim of primary research is to discover the motives, techniques, perception of risk and consequences of creative accounting in the Czech Republic. The main research method used in the research is a case study based on a comparison of four business entities. The consequences of creative accounting are illustrated on a critical case. The main limitation of the dissertation rests in the impossibility of examining a large sample. The research revealed some findings that are contributive in particular to practice in the area of prevention and detection of creative accounting. The research provides findings usable by supervisory bodies to improve detection of creative accounting, and thus to increase the perceived risks. Another contribution of the dissertation is a suggestion of several possible alterations of legislation which will help reduce existing opportunities of creative accounting in relation to the motives to carry out creative accounting. Assistance in directing further research into the issue of creative accounting may also be considered important, in particular for the theory.

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Šmídová, Jekaterina. "Podvody v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76734.

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All firms and companies are in jeopardy of frauds but unfortunately not everybody is familiar with the ways of finding them out or preventing them. According to the recent surveys the number of frauds goes steadily up and a new trend in the way of carrying them out has come into existence. There used to be a simple property misappropriation in the past but recently more sophisticated techniques have been used.For that reason it is necessary to familiarize with the most common tricks and fields of fraudulent means.

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Books on the topic "The creative accounting"

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Pijper, Trevor. Creative Accounting. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-13244-7.

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Creative accounting exposed. Houndmills, Basingstoke, Hampshire: Palgravae Macmillan, 2008.

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Amor, Kevin. Uncovering creative accounting. London: Financial Times Prentice Hall, 2003.

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Griffiths, Ian. New Creative Accounting. London: Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1007/978-1-349-13649-0.

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Jones, Michael, and Michael Jones. Creative accounting, fraud and international accounting scandals. Chichester: John Wiley & Sons, 2010.

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Michael, Jones, ed. Creative accounting, fraud and international accounting scandals. Chichester: John Wiley & Sons, 2010.

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Breton, Gaétan. Creative accounting and investment analyst response. London: City University Business School, Centre for Empirical Research in Finance and Accounting, 1993.

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Lingayah, Sanjiv. Creative accounting: Beyond the bottom line. Stroud: Comedia, 1996.

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Creative financial accounting: Its nature and use. New York: Prentice Hall, 1993.

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Daniels, Bill. Movie money: Understanding Hollywood's (creative) accounting practices. Los Angeles: Silman-James Press, 1998.

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Book chapters on the topic "The creative accounting"

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Myddelton, D. R. "Creative Accounting." In Margins of Error in Accounting, 95–115. London: Palgrave Macmillan UK, 2009. http://dx.doi.org/10.1057/9780230595019_6.

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Näsi, Salme. "Creative Accounting." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–6. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-31816-5_2297-1.

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Näsi, Salme. "Creative Accounting." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1217–23. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2297.

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Pijper, Trevor. "Financial Reporting — Serving a Useful Purpose?" In Creative Accounting, 1–12. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-13244-7_1.

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Pijper, Trevor. "Achieving Utopia — Options for the Future." In Creative Accounting, 172–80. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-13244-7_10.

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Pijper, Trevor. "The New Financial Reporting Regime in the UK." In Creative Accounting, 13–31. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-13244-7_2.

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Pijper, Trevor. "What is ‘Creative Accounting’?" In Creative Accounting, 32–43. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-13244-7_3.

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Pijper, Trevor. "Profit and the Profit and Loss Account." In Creative Accounting, 44–82. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-13244-7_4.

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Pijper, Trevor. "Gearing and the Balance Sheet." In Creative Accounting, 83–106. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-13244-7_5.

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Pijper, Trevor. "All of the People, All of the Time?" In Creative Accounting, 107–24. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-13244-7_6.

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Conference papers on the topic "The creative accounting"

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"Corporate Governance and Creative Accounting." In International Conference on Accounting, Business, Economics and Politics. Ishik University, 2018. http://dx.doi.org/10.23918/icabep2018p10.

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KARINE RIBEIRO RIZATO, BRENDA, and Marcio Marcelo Belli. "CREATIVE ACCOUNTING NO SETOR PÚBLICO." In XXIV Congresso de Iniciação Científica da UNICAMP - 2016. Campinas - SP, Brazil: Galoa, 2016. http://dx.doi.org/10.19146/pibic-2016-51242.

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Kliestikova, Jana, Maria Kovacova, and Tomas Kliestik. "HIDING THE BANKRUPTCY THROUGH CREATIVE ACCOUNTING." In IISES Annual Conference, Sevilla, Spain. International Institute of Social and Economic Sciences, 2018. http://dx.doi.org/10.20472/iac.2018.035.025.

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Kourilova, Jindriska. "CREATIVE ACCOUNTING FROM THE MANAGEMENT PERSPECTIVE." In 2nd International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2015. Stef92 Technology, 2015. http://dx.doi.org/10.5593/sgemsocial2015/b22/s6.015.

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Mirdala, Rajmund, Vule Mizdraković, Nada Arežina, and Danka Stefanović. "CREATIVE ACCOUNTING: FROM CREATIVITY TO MISUSE." In FINIZ 2014. Belgrade, Serbia: Singidunum University, 2014. http://dx.doi.org/10.15308/finiz-2014-5-7.

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Juliardi, Dodik, Muhammad Bavana, and Mohammad Iqbal Firdaus. "Factors Affecting Accounting Students’ Perception About Creative Accounting Study on Accounting Students in Economic of Faculty Universitas Negeri Malang." In 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.052.

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Oktalina, Gayatria, and Erika Feronika Br. Simanungkalit. "Creative Thinking Skills within Accounting in College Curriculum of Indonesia." In 2016 Global Conference on Business, Management and Entrepreneurship. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/gcbme-16.2016.17.

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Kartika, Risna, Faizal Haris Eko Prabowo, Marlina Nur Lestari, and Nandang Fauzi Rahman. "Building Consumers’ Awareness on Local Creative Industry Products." In 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aer.k.210121.058.

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Ünlükaplan, İlter, Volkan Yurdadoğ, and Ebru Canıkalp. "Fiscal Rules, Creative Accounting and Fiscal Transparency: An Evaluation on the Transition Economies." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01324.

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An anonymous idea is observed in the public finance literature that includes where fiscal rules, i.e numerical rules on the fiscal indicators, are strict and stringent, policy executives will have incentives to recourse to creative accounting implementations to overcome these numerical limits. Creative accounting is applied for demonstrating economic, especially fiscal indicators better than the originals to reach the necessary fiscal limit, even if they are primarily conducted by private firms. Many countries applied these illusory implementations to hide their reported budget deficits especially in the last global crisis period. With this manner, creative accounting violates the basic principles of governance in public finance. In this context, governments should have to establish statistical classification structure and government accounting system that aims to prevent creative accounting. With this dimension, fiscal transparency will prevent from creative accounting implementations. In this study, the relationship between fiscal rules and creative accounting on the public finance administration level will be determined and fiscal transparency suggestions that prevent these frauds in the economies will be evaluated. As a result, the practice of good governance in public finance should be implemented to provide financial transparency. In addition, the reforms about transparency in the legislation should be consider as an important proposal.

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Romdonny, Jefry, and Soesanty Maulany. "Contribution of Social Media in Increasing Marketing of Creative Economy Product." In 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.022.

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Reports on the topic "The creative accounting"

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Brandt, Loren, Johannes Van Biesebroeck, and Yifan Zhang. Creative Accounting or Creative Destruction? Firm-level Productivity Growth in Chinese Manufacturing. Cambridge, MA: National Bureau of Economic Research, July 2009. http://dx.doi.org/10.3386/w15152.

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Stakeholder-Focused Accounting: Value Creation and Risks. IEDP Ideas for Leaders, December 2015. http://dx.doi.org/10.13007/571.

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