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Material Type: Article
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Can Creative Accounting be Equated with Creativity and Called Positive?Buhalterinės apskaitos teorija ir praktika (Online), 2022-01 (24), p.3 [Peer Reviewed Journal]ISSN: 1822-8682 ;EISSN: 2538-8762 ;DOI: 10.15388/batp.2021.37Full text available |
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Material Type: Article
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Assumptions, Types of Accounting Manipulations and Their ApplicationBuhalterinės apskaitos teorija ir praktika (Online), 2021-05 (23), p.5 [Peer Reviewed Journal]ISSN: 1822-8682 ;EISSN: 2538-8762 ;DOI: 10.15388/batp.2021.33Full text available |
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Material Type: Article
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The Impact Relationship Between Accounting Disclosure and Creative Accounting in the Environment of Iraqi BanksInternational Journal of Professional Business Review, 2023-05, Vol.8 (5), p.e01658 [Peer Reviewed Journal]LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 2525-3654 ;EISSN: 2525-3654 ;DOI: 10.26668/businessreview/2023.v8i5.1658Full text available |
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Material Type: Article
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A BRIEF ANALYSIS OF CREATIVE ACCOUNTINGAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2021-04 (2), p.115-123 [Peer Reviewed Journal]ISSN: 1844-7007Digital Resources/Online E-Resources |
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Material Type: Article
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Finansal Bilgi Manipülasyonu ve Yaratıcı Muhasebeye İlişkin Meslek Mensupları Üzerine Bir AraştırmaJournal of management & economics, 2021-03, Vol.28 (1), p.103-123 [Peer Reviewed Journal]ISSN: 1302-0064 ;EISSN: 1302-0064 ;DOI: 10.18657/yonveek.868281Full text available |
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6 |
Material Type: Article
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Short Selling and Earnings Management: A Controlled ExperimentThe Journal of finance (New York), 2016-06, Vol.71 (3), p.1251-1294 [Peer Reviewed Journal]2016 American Finance Association ;2015 the American Finance Association ;Copyright Blackwell Publishers Inc. Jun 2016 ;2015. This article is published under http://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0022-1082 ;EISSN: 1540-6261 ;DOI: 10.1111/jofi.12369 ;CODEN: JLFIANFull text available |
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7 |
Material Type: Article
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THE PRACTICAL APPLICATION OF THE ACCOUNTING INFORMATION IN THE CREDIT ACTIVITY THROUGH THE ASSESSMENT OF THE CREDITWORTHINESS OF THE CREDIT APPLICANTSAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019-02, Vol.1 (1), p.34-39 [Peer Reviewed Journal]ISSN: 1844-7007 ;EISSN: 1844-7007Digital Resources/Online E-Resources |
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8 |
Material Type: Article
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Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings ManagementThe Accounting review, 2012-03, Vol.87 (2), p.675-703 [Peer Reviewed Journal]2012 American Accounting Association ;Copyright American Accounting Association Mar 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10196 ;CODEN: ACRVASFull text available |
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9 |
Material Type: Article
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Is Earnings Quality Associated with Corporate Social Responsibility?The Accounting review, 2012-05, Vol.87 (3), p.761-796 [Peer Reviewed Journal]2012 American Accounting Association ;Copyright American Accounting Association May 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10209 ;CODEN: ACRVASFull text available |
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Material Type: Article
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Ways of Detection of Creative Accounting in a Global EconomySHS web of conferences, 2021, Vol.129, p.3012 [Peer Reviewed Journal]ISSN: 2261-2424 ;EISSN: 2261-2424 ;DOI: 10.1051/shsconf/202112903012Full text available |
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Material Type: Article
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The Impact of Religion on Financial Reporting IrregularitiesThe Accounting review, 2012-03, Vol.87 (2), p.645-673 [Peer Reviewed Journal]2012 American Accounting Association ;Copyright American Accounting Association Mar 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10206 ;CODEN: ACRVASFull text available |
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12 |
Material Type: Article
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Can the Reclassification of Other Comprehensive Income Narrow the Opportunities for Creative Accounting: Earnings Management and Income Smoothing?Jurnal Akuntansi dan Keuangan (Universitas Kristen), 2023-05, Vol.25 (1), p.25-38 [Peer Reviewed Journal]ISSN: 1411-0288 ;EISSN: 2338-8137 ;DOI: 10.9744/jak.25.1.25-38Full text available |
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13 |
Material Type: Article
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Detecting Earnings Management: A New ApproachJournal of accounting research, 2012-05, Vol.50 (2), p.275-334 [Peer Reviewed Journal]2012 The Accounting Research Center at the University of Chicago Booth School of Business ;University of Chicago on behalf of the Accounting Research Center, 2012 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2012.00449.x ;CODEN: JACRBRFull text available |
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14 |
Material Type: Article
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Problematics of Creative Accounting and Earnings Management in the Context of the Development of Accounting TheoriesBuhalterinės apskaitos teorija ir praktika (Online), 2021-01, Vol.22, p.6 [Peer Reviewed Journal]ISSN: 1822-8682 ;EISSN: 2538-8762 ;DOI: 10.15388/batp.2020.28Full text available |
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15 |
Material Type: Article
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Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters MostJournal of accounting research, 2012-06, Vol.50 (3), p.729-774 [Peer Reviewed Journal]2012 The Accounting Research Center at the University of Chicago Booth School of Business ;University of Chicago on behalf of the Accounting Research Center, 2012 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2012.00442.x ;CODEN: JACRBRFull text available |
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16 |
Material Type: Article
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Creative accounting as one of the global tools for detecting fraud in EuropeSHS web of conferences, 2021, Vol.129, p.3024 [Peer Reviewed Journal]ISSN: 2261-2424 ;EISSN: 2261-2424 ;DOI: 10.1051/shsconf/202112903024Full text available |
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17 |
Material Type: Article
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Creative Accounting in Local Governments to Obtain Funds for COVID-19 ManagementInternational Journal of Professional Business Review, 2023, Vol.8 (3), p.e0726 [Peer Reviewed Journal]LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 2525-3654 ;EISSN: 2525-3654 ;DOI: 10.26668/businessreview/2023.v8i3.726Full text available |
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18 |
Material Type: Article
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Does Corporate Governance Influence Earnings Management in Latin American Markets?Journal of business ethics, 2014-05, Vol.121 (3), p.419-440 [Peer Reviewed Journal]Springer Science+Business Media 2014 ;The Author(s) 2013 ;Springer Science+Business Media Dordrecht 2014 ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-013-1700-8 ;CODEN: JBUEDJFull text available |
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19 |
Material Type: Article
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Making Sense of Cents: An Examination of Firms That Marginally Miss or Beat Analyst ForecastsThe Journal of finance (New York), 2009-10, Vol.64 (5), p.2361-2388 [Peer Reviewed Journal]Copyright 2009 The American Finance Association ;2009 the American Finance Association ;Copyright Blackwell Publishers Inc. Oct 2009 ;ISSN: 0022-1082 ;EISSN: 1540-6261 ;DOI: 10.1111/j.1540-6261.2009.01503.x ;CODEN: JLFIANFull text available |
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20 |
Material Type: Article
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New development:The ethics of accounting information manipulation in the political arenaISSN: 0954-0962 ;EISSN: 1467-9302 ;DOI: 10.1080/09540962.2023.2220545Digital Resources/Online E-Resources |