clearly states, in selected two representative companies, how significantly creative accounting can influence the final value … valuing the company. Background: Creative accounting is an important issue that is being addressed worldwide. It can have … creative accounting, methods of determining the general value of the company's assets, specifically the property method, and …

potential risks, opportunities and challenges when handling Big Data, and a lens for professional accounting associations and …

business performance in accounting and innovation, yet moves away from the functional view. Instead, the author focuses … significant degree of incompleteness. In contrast to conventional studies in innovation and management accounting, this study … advances our understanding of the actual use of KPIs and uncovers the complexity of accounting and innovation, which involve …

This study aims to uncover the determinants for the formulation of accounting practices and their impact on firm … from 455 participants and 21 semi-structured interviews have been conducted. Firstly, it is noted that accounting practices …. Secondly, our results indicate that institutional factors, namely, accounting regulatory framework, political factors, economic …

Act on Accounting and Financial Reporting for companies in general and to the International Financial Reporting Standards …

. However, companies prefer to achieve better results by applying the principles of creative accounting, which leads to improved … economic values being shown to be achieved during an accounting period. The purpose of this article is to apply models that … have been developed to detect creative accounting, which occurs under conditions that help enterprises to adjust their …

Purpose-The study on the relationship between accounting conservatism and earnings quality is not new. However, the … relationship between accounting conservatism and earnings quality based on the Dechow and Dichev model and the modified Jones model …) can have a moderating effect on the relationship between accounting conservatism and earnings quality. These findings are …

Accounting conservatism could affect the quantitative information on a financial statement. In this paper, the author … readability and accounting conservatism and uses the FOG index to measure financial report readability. By using management … with accounting conservatism. Additionally, the author separates the samples into high-compensation incentive and low …

The purpose of this paper is to contribute to the management accounting literature by reviewing how previous studies …

, broad-scope and timely management accounting information usefulness, and (traditional and contemporary) management … accounting practices (MAPs) usage. Secondly, we intend to explore how these relationships influence decision-makers’ satisfaction … with management accounting information. Survey data were obtained through an online questionnaire from 114 large …