Creative accounting practices and the reliability of financial statements: evidence from the most iconic financial scandals
Author
Source
Journal of Financial, Accounting and Managerial Studies
Issue
Vol. 9, Issue 2 (31 Dec. 2022), pp.127-146, 20 p.
Publisher
Université Larbi Ben M'hidi Oum El Bouaghi Laboratoire COFIFAS
Publication Date
2022-12-31
Country of Publication
Algeria
No. of Pages
20
Main Subjects
Business Administration
Economy and Commerce
Accounting
Topics
Abstract AR
تهدف هذه الدراسة إلى إلقاء الضوء على المحاسبة الإبداعية، ممارساتها، دوافعها وأثرها على الصورة الصادقة للمركز المالي للمنشأة، وموثوقية التقارير المالية، وكذلك علاقتها بالاحتيال.
كما قدمت هذه الدراسة بعض الأمثلة على الأساليب المستخدمة في التلاعب بالأرقام المحاسبية، بالإضافة إلى الوسائل الممكنة لتقليل الأثر السلبي للمحاسبة الإبداعية.
Abstract EN
This study aims to shed light on creative accounting and its practices, motives, and its impact on the faithful image of an entity's financial position, and the reliability of the financial statements, as well as its relationship to fraud.
this study also presented some examples of techniques used in manipulating accounting numbers, in addition to possible means to reduce the negative impact of creative accounting.
American Psychological Association (APA)
Akkush, Muhammad Amin. 2022. Creative accounting practices and the reliability of financial statements: evidence from the most iconic financial scandals. Journal of Financial, Accounting and Managerial Studies،Vol. 9, no. 2, pp.127-146.
https://search.emarefa.net/detail/BIM-1467853
Modern Language Association (MLA)
Akkush, Muhammad Amin. Creative accounting practices and the reliability of financial statements: evidence from the most iconic financial scandals. Journal of Financial, Accounting and Managerial Studies Vol. 9, no. 2 (Dec. 2022), pp.127-146.
https://search.emarefa.net/detail/BIM-1467853
American Medical Association (AMA)
Akkush, Muhammad Amin. Creative accounting practices and the reliability of financial statements: evidence from the most iconic financial scandals. Journal of Financial, Accounting and Managerial Studies. 2022. Vol. 9, no. 2, pp.127-146.
https://search.emarefa.net/detail/BIM-1467853
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references: p. 144-146
Record ID
BIM-1467853