The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting … practice of creative accounting is accompanied by some undesirable implications resulting from manipulation procedures …. Detailed investigations in the previous literature found limited implications of creative accounting determinants on this …

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 …