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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 …
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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 …
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Annual reports are the main sources of information for outside investors' investment decisions and enable shareholders to supervise the management. Difficulties with the readability of these reports may therefore have serious consequences. Using 19,221 firm-year observations of Chinese A-share...
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