Creative accounting determination and financial reporting quality: the integration of transparency and disclosure
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...
Saved in:
Main Authors: | , , , , |
---|---|
Format: | Article |
Language: | English |
Published: |
MDPI
2022
|
Subjects: | |
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 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
my.utm.98684 |
---|---|
record_format |
eprints |
spelling |
my.utm.986842023-01-30T04:58:52Z http://eprints.utm.my/id/eprint/98684/ Creative accounting determination and financial reporting quality: the integration of transparency and disclosure Abed, Ibtihal A. Hussin, Nazimah Haddad, Hossam Almubaydeen, Tareq Hammad Ali, Mostafa A. HG Finance 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 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 disclosure with respect to enhancing the impact of creative accounting determinants and financial reporting quality in the context of commercial banking. A deductive research method driven by a survey questionnaire is used to examine the proposed hypotheses and attain the designed objectives. The analysed data provide a theoretical conceptualisation and practical validation for the integration of the moderator in the relationship between creative accounting determinants and financial reporting quality in banks, with significant advantages. Furthermore, the present research findings show that the degree of impact for creative accounting determinants is linked to the aspects of transparency and disclosure. Lastly, the results present concurrent evidence of the flexibility of creative accounting determinants with implications for transparency and disclosure and financial reporting quality. MDPI 2022-03 Article PeerReviewed application/pdf en http://eprints.utm.my/id/eprint/98684/1/NazimahHussin2022_CreativeAccountingDeterminationandFinancial.pdf Abed, Ibtihal A. and Hussin, Nazimah and Haddad, Hossam and Almubaydeen, Tareq Hammad and Ali, Mostafa A. (2022) Creative accounting determination and financial reporting quality: the integration of transparency and disclosure. Journal of Open Innovation: Technology, Market, and Complexity, 8 (1). pp. 1-23. ISSN 2199-8531 http://dx.doi.org/10.3390/joitmc8010038 DOI:10.3390/joitmc8010038 |
institution |
Universiti Teknologi Malaysia |
building |
UTM Library |
collection |
Institutional Repository |
continent |
Asia |
country |
Malaysia |
content_provider |
Universiti Teknologi Malaysia |
content_source |
UTM Institutional Repository |
url_provider |
http://eprints.utm.my/ |
language |
English |
topic |
HG Finance |
spellingShingle |
HG Finance Abed, Ibtihal A. Hussin, Nazimah Haddad, Hossam Almubaydeen, Tareq Hammad Ali, Mostafa A. Creative accounting determination and financial reporting quality: the integration of transparency and disclosure |
description |
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 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 disclosure with respect to enhancing the impact of creative accounting determinants and financial reporting quality in the context of commercial banking. A deductive research method driven by a survey questionnaire is used to examine the proposed hypotheses and attain the designed objectives. The analysed data provide a theoretical conceptualisation and practical validation for the integration of the moderator in the relationship between creative accounting determinants and financial reporting quality in banks, with significant advantages. Furthermore, the present research findings show that the degree of impact for creative accounting determinants is linked to the aspects of transparency and disclosure. Lastly, the results present concurrent evidence of the flexibility of creative accounting determinants with implications for transparency and disclosure and financial reporting quality. |
format |
Article |
author |
Abed, Ibtihal A. Hussin, Nazimah Haddad, Hossam Almubaydeen, Tareq Hammad Ali, Mostafa A. |
author_facet |
Abed, Ibtihal A. Hussin, Nazimah Haddad, Hossam Almubaydeen, Tareq Hammad Ali, Mostafa A. |
author_sort |
Abed, Ibtihal A. |
title |
Creative accounting determination and financial reporting quality: the integration of transparency and disclosure |
title_short |
Creative accounting determination and financial reporting quality: the integration of transparency and disclosure |
title_full |
Creative accounting determination and financial reporting quality: the integration of transparency and disclosure |
title_fullStr |
Creative accounting determination and financial reporting quality: the integration of transparency and disclosure |
title_full_unstemmed |
Creative accounting determination and financial reporting quality: the integration of transparency and disclosure |
title_sort |
creative accounting determination and financial reporting quality: the integration of transparency and disclosure |
publisher |
MDPI |
publishDate |
2022 |
url |
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 |
_version_ |
1756684243499483136 |
score |
13.19449 |