Creative accounting determination and financial reporting quality: the integration of transparency and disclosure

• Main Authors: Abed, Ibtihal A., Hussin, Nazimah, Haddad, Hossam, Almubaydeen, Tareq Hammad, Ali, Mostafa A.
• Format: Article
• Language: English
• Published: MDPI 2022
• Subjects: HG Finance
• Online Access: http://eprints.utm.my/id/eprint/98684/1/NazimahHussin2022_CreativeAccountingDeterminationandFinancial.pdf; http://eprints.utm.my/id/eprint/98684/; http://dx.doi.org/10.3390/joitmc8010038

The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the 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...