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The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...
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The study aims to investigate the relationship between board characteristics, earnings management, insolvency risk, and … (Islamic State of Iraq and Syria) crisis, and the second discusses earnings management and insolvency risk of local banks …. Third, this research aims to consider earnings management as a mediator between board characteristics and insolvency risk …
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Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation. Creative accounting is a practice that influences financial...
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