financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … prevalent, resulting in poor quality financial reporting. The present study investigated the moderating role of transparency and …

The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting … creative accounting determinants and financial reporting quality in the context of commercial banking. A deductive research … on creative accounting determinants and financial reporting quality of the banks regarding designed advantages. In …

literature by systematically reviewing the impacts of creative accounting determinants on financial reporting quality, especially …, researchers, and practitioners on determining creative accounting practices and their influences on fraudulent financial reporting … creative accounting determinants to enhance the quality of financial reporting and, therefore, help professionals to improve …

were analyzed with the help of descriptive and t-t test and found that the XBRL financial reporting is most efficient than … which are readable by both human and machines. This can be done only through the digital form of the reporting system. One … of the available tools to report the corporate information which is readable by both machine and human is XBRL. The …

This paper examines both Internet Financial Reporting (IFR) and Extensive Business Reporting Language (XBRL). It begins … develops a taxonomy on a sample of research that has appeared since 1999. The goal is to provide a perspective of the …