financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … prevalent, resulting in poor quality financial reporting. The present study investigated the moderating role of transparency and …

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 …