Corporate failures and accounting scandals had shaken the foundations of investors' confidence in the transparency …. Primary audiences of the book are researchers in finance and control, students, and professionals in the field of accounting …

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 …