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Creative Accounting: Some Ethical Issues of Macro- and Micro-Manipulation
9 references·14 citing·45 second hop
Creative Accounting: Some Ethical Issues of Macro- and Micro-Manipulation (2005)Creative Accounting: Some Ethical Issues …Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Creative Accounting and Investment Analyst Response (1995)Creative Accounting and Inves…Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management (1995)Attitudes of students and acc…The ethics of managing earnings: An empirical investigation (1994)The ethics of managing earnin…EARNINGS MANAGEMENT AND CORPORATE OWNERSHIP STRUCTURE: AN EXAMINATION OF EXTRAORDINARY ITEM REPORTING (1993)EARNINGS MANAGEMENT AND CORPO…The effects of financial controls on data manipulation and management Myopia (1990)The effects of financial cont…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…Income Smoothing (1968)Income SmoothingRenaissance of Creative Accounting Due to the Pandemic: New Patterns Explored by Correspondence Analysis (2023)Renaissance of Creative Accou…Recruiting Dark Personalities for Earnings Management (2021)Recruiting Dark Personalities…Creative accounting a tool for financial crime: a review of the techniques and its effects (2020)Creative accounting a tool fo…Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities (2018)Carriers of ideas in accounti…Beyond accountants as technocrats: A common good perspective (2018)Beyond accountants as technoc…Influence of Creative Accounting on Reliability and Objectivity of Financial Reporting (Factors Responsible For Adoption of Creative Accounting Practices in Pakistan). (2016)Influence of Creative Account…An ethical perspective on accounting standard setting: Professional and lay-experts’ contribution to GASB’s Pension Project (2016)An ethical perspective on acc…Creative Accounting & Financial Reporting: Model Development & Empirical Testing (2015)Creative Accounting & Financi…Good Apples, Bad Apples: Sorting Among Chinese Companies Traded in the U.S. (2014)Good Apples, Bad Apples: Sort…Timing in Accountability and Trust Relationships (2012)Timing in Accountability and …Corporate Governance And Creative Accounting: Two Concepts Strongly Connected? Some Intersting Insights Highlighted By Constructing The Internal History Of A Literature (2010)Corporate Governance And Crea…Accounting Window Dressing and Template Regulation: A Case Study of the Australian Credit Union Industry (2008)Accounting Window Dressing an…Ethics and Lobbying: The Case of Real Estate Brokerage (2007)Ethics and Lobbying: The Case…Ethical Management, Corporate Governance, and Abnormal Accruals (2007)Ethical Management, Corporate…Organization and Environment: Managing Differentiation and Integration. (1968)Towards a Positive Theory of the Determination of Accounting Standards. (1978)The effect of bonus schemes on accounting decisions (1985)Assessing the quality of evidence in empirical management accounting research: The case of survey studies (2005)Triangulation between case study and survey methods in management accounting research: An assessment of validity implications (2005)Theorizing Contingencies in Management Control Systems Research (2006)An Explanation for Accounting Income Smoothing (1988)Earnings Management During Import Relief Investigations (1991)Determinants of Earnings Management Ethics Among Accountants (2002)Does Religion Mitigate Earnings Management? Evidence from China (2014)Corporate Governance Quality and Earnings Management: Evidence from Jordan (2016)Corporate performance and managerial remuneration (1985)Positive Accounting Theory (1985)An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts (1987)Research design issues in earnings management studies (2000)Accruals and the Prediction of Future Cash Flows (2001)Capital markets research in accounting (2001)The Organizational Bases of Ethical Work Climates (1988)Accounts Manipulation: A Literature Review and Proposed Conceptual Framework (2004)Does Female Directorship on Independent Audit Committees Constrain Earnings Management? (2010)The effects of bonus schemes on accounting decisions (2011)Employee quality and financial reporting outcomes (2017)Investment Analysis and Portfolio Management. (1979)Firm characteristics and analyst following (1989)The role of dividends in valuation models used by analysts and fund managers (1999)Creative accounting in small advancing countries (2004)Bridging the gap between disclosure and use of intellectual capital information (2005)Agency Problems and the Theory of the Firm (1980)Large Shareholders and Corporate Control (1986)Production, Information Costs and Economic Organization (1996)A Framework for the Classification of Accounts Manipulations (2001)Creative Accounting: Nature, Incidence and Ethical Issues (2004)Accrual-based earnings management in state owned companies (2014)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Does Social Capital Have an Economic Payoff? A Cross-Country Investigation (1997)Accrual-based and real activity earnings management at the back door: Evidence from Chinese reverse mergers (2015)Business Ethics and Finance in Greater China: Synthesis and Future Directions in Sustainability, CSR, and Fraud (2016)Asymmetric response to earnings news across different sentiment states: The role of cognitive dissonance (2022)Earnings management to avoid earnings decreases and losses (1997)Loan Loss Reserves and Income Smoothing: the Experience In the U.S. Banking Industry (1988)Capitalization of R&D costs and earnings management: Evidence from Italian listed companies (2008)Income Smoothing in Family-Controlled Companies: Evidence from Italy (2011)
this work references cited by second hop

References

  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 1990The effects of financial controls on data manipulation and management Myopia333 cited
  • 1994The ethics of managing earnings: An empirical investigation303 cited
  • 1995Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management233 cited
  • 1968Income Smoothing135 cited
  • 1995Creative Accounting and Investment Analyst Response108 cited
  • 1993EARNINGS MANAGEMENT AND CORPORATE OWNERSHIP STRUCTURE: AN EXAMINATION OF EXTRAORDINARY ITEM REPORTING82 cited

Cited by

  • 2014Good Apples, Bad Apples: Sorting Among Chinese Companies Traded in the U.S.77 cited
  • 2018Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities62 cited
  • 2007Ethical Management, Corporate Governance, and Abnormal Accruals59 cited
  • 2008Accounting Window Dressing and Template Regulation: A Case Study of the Australian Credit Union Industry53 cited
  • 2020Creative accounting a tool for financial crime: a review of the techniques and its effects

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50 cited
  • 2007Ethics and Lobbying: The Case of Real Estate Brokerage43 cited
  • 2010Corporate Governance And Creative Accounting: Two Concepts Strongly Connected? Some Intersting Insights Highlighted By Constructing The Internal History Of A Literature31 cited
  • 2015Creative Accounting & Financial Reporting: Model Development & Empirical Testing30 cited
  • 2018Beyond accountants as technocrats: A common good perspective30 cited
  • 2016An ethical perspective on accounting standard setting: Professional and lay-experts’ contribution to GASB’s Pension Project29 cited
  • 2021Recruiting Dark Personalities for Earnings Management28 cited
  • 2023Renaissance of Creative Accounting Due to the Pandemic: New Patterns Explored by Correspondence Analysis20 cited
  • 2016Influence of Creative Accounting on Reliability and Objectivity of Financial Reporting (Factors Responsible For Adoption of Creative Accounting Practices in Pakistan).18 cited
  • 2012Timing in Accountability and Trust Relationships12 cited