researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … disclosure with respect to enhancing the impact of creative accounting determinants and financial reporting quality in the … for the integration of the moderator in the relationship between creative accounting determinants and financial reporting …

Managerial career concerns could affect firm efficiency through financial reporting quality, but this important link …-der which higher-quality reporting induces the manager to invest more effort. Under these condi-tions, the model is extended to … a setting in which the manager also chooses the quality of financial reporting at some cost. In doing so, the manager …