. We identify accounting standards which are commonly associated with low compliance and discuss factors affecting …

accounting literature to measure disclosure. The purpose is to help future researchers to identify exemplars and to select …

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 indicators by using accounting knowledge and rules that do not explicitly …