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The Ethics of Creative Accounting: Some Spanish Evidence

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References

1985Positive Accounting Theory5,837 cited
1994The ethics of managing earnings: An empirical investigation303 cited
1995Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management233 cited
1993Creative financial accounting : its nature and use140 cited
1992Accounting for Growth104 cited
1982The Economic Effects on Lessees of FASB Statement No. 13, Accounting for Leases.61 cited
1995New Creative Accounting54 cited
1996The ethics of creative accounting42 cited
1983The Effects of Alternative Methods of Accounting for Leases – An Experimental Study32 cited
1997La Contabilidad Creativa20 cited

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2022Comparing earnings management and creative accounting. A general review15 cited
2016Does Ownership Structure Affect Jordanian Companies’ Tendency to Practice Earnings Management?13 cited

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