Creative Accounting Determination and Financial Reporting Quality: The Integration of Transparency and Disclosure

Creative Accounting Determination and Financial Reporting Quality: The Integration of Transparency and Disclosure

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ABSTRACT: The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by researchers and practitioners to determine any man...

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Bibliographic Details
Main Authors: Ibtihal A. Abed, Nazimah Hussin, Hossam Haddad, Tareq Hammad Almubaydeen, Mostafa A. Ali
Format: Article
Language:English
Published: Elsevier 2022-03-01
Series:Journal of Open Innovation: Technology, Market and Complexity
Subjects:
ethical issues
disclosure quality
internal control
ownership structure
qualitative characteristics
manipulation
Online Access:http://www.sciencedirect.com/science/article/pii/S2199853122010472

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http://www.sciencedirect.com/science/article/pii/S2199853122010472

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