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This research intended to identify the techniques and objectives and motivations of creative accounting in the Czech Republic and confirm the responses similarity between two groups of respondents. The views of 318 financial professionals were analyzed through a questionnaire. The statistical Friedman test was used for testing two hypotheses: (H1) There is no difference in the presented results in the techniques of creative accounting between groups of financial professionals (ACPA, CFO, Lender, CPA, and MBA); (H2) There is no difference in the presented results in the objectives and motivations behind creative accounting between groups of financial professionals. This paper shows that the most used techniques are holding open books to record additional sales, delaying shipments, recognizing revenue on partial shipments, and changing inventory values. Common objectives and motivations included reducing earnings volatility, supporting stock prices, increasing income or cash flow, and creating a consensus earnings forecast of analytics. Both hypotheses H1 and H2 were confirmed. The presented article is based on our own research. Using the information obtained, it will be possible for auditors and other authorities to focus on specific areas of creative accounting and its motivations.

This research intended to identify the techniques and objectives and motivations of creative accounting in the Czech Republic and confirm the responses similarity between two groups of respondents. The views of 318 financial professionals were analyzed through a questionnaire. The statistical Friedman test was used for testing two hypotheses: (H1) There is no difference in the presented results in the techniques of creative accounting between groups of financial professionals (ACPA, CFO, Lender, CPA, and MBA); (H2) There is no difference in the presented results in the objectives and motivations behind creative accounting between groups of financial professionals. This paper shows that the most used techniques are holding open books to record additional sales, delaying shipments, recognizing revenue on partial shipments, and changing inventory values. Common objectives and motivations included reducing earnings volatility, supporting stock prices, increasing income or cash flow, and creating a consensus earnings forecast of analytics. Both hypotheses H1 and H2 were confirmed. The presented article is based on our own research. Using the information obtained, it will be possible for auditors and other authorities to focus on specific areas of creative accounting and its motivations. [ABSTRACT FROM AUTHOR]

Studies on creative accounting date back to the latter part of the 20th century. Creative accounting is still a big challenge in financial accounting. The problem of financial statement manipulation might be investigated, for instance, from an accounting, legal, ethical, or psychological perspective. This research aims to identify the main motives for the use of creative accounting and to find out whether corporate culture has an impact on the motives leading to the use of creative accounting. Data collection took place from 18 November 2023 to 18 December 2022. In the research, we used Pearson's χ2 test to determine the dependence of the studied variables in contingency tables. Subsequently, correspondence analysis was used. The type of corporate culture does not have an impact on the motives that lead to creative accounting. It was proven that the type of corporate culture has an impact on the performance of creative accounting actions based on the request of a senior employee. The uniqueness of the research lies in the investigation of creative accounting from a psychological and managerial point of view in the territory of the Slovak Republic. [ABSTRACT FROM AUTHOR]

AbstractThis study focused on current research on creative accounting and external auditors as well as prospective topics for future research. In the Web of Science Core Collection, a bibliometric and visualization tool for the Web of Science and viewer-based literature, 465 research articles dealing with creative accounting and external auditors authored between 1981 and 2022 were analyzed. Cluster analysis, all-keyword co-occurrence analysis, and bibliographic coupling mapping are all investigated in the study. This research enables us to propose future research paths that may be useful in reflecting on the significant impact that technology will have on the growth of creative accounting and external auditors. The survey discovered four main research trends: the first trend shown is ‘The Future of External Auditing and Financial Reporting Quality’ (red cluster). The second trend focuses on the future of auditors in detecting creative accounting (the green cluster). The third trend is Financial Statement Audit Quality Management for Earnings Management and Fraud Detection (blue and purple clusters). The fourth trend is related to Preventing the Next Financial fraud: A Global Creative Accounting (yellow cluster).

This research aims to evaluate the emergence of key drivers of creative accounting in the future of financial reporting legitimacy. The qualitative section had 12 academics and 25 financial managers from Tehran Stock Exchange companies. This study uses matrix processes in the quantitative part. It aims to find scenarios about creative accounting. Then, it investigates the best matrix quarter on the legitimacy of future financial reporting by companies. The qualitative research findings are based on 12 expert interviews. A framework suitable for 3 overarching themes was used. It shows 6 organizing themes and 26 basic themes. The quantitative part identified 4 matrix quadrants. They were based on the axes of governance and internal control drives. The most important scenario is in the second quadrant of the Tyrannicide Matrix. It concerns the weakness of structural centralization in internal control. This scenario links to the key drivers of the rise of creative accounting. It affects the ethical legitimacy of financial reporting. This study shows that internal control is key to financial performance. It can improve adherence to stakeholders' rights by filtering out deviations in operations and financial reports. But, when managers influence internal auditors, their independence decreases. This harms the effectiveness of this key internal control process

Today, the use of renewable energy is the most important option in the field of environmental protection, and activists in the field of environmental ethics emphasize it. In this study, the evaluation of the role of renewable energy consumption and business policy in environmental protection with emphasis on creative accounting in companies admitted to the Tehran Stock Exchange has been investigated. The research conducted, in terms of the type of quantitative data, in terms of the objective of the type of applied research, and in terms of the way of implementation regarding the hypotheses, is placed in the descriptive-correlation research group. The target society is the companies admitted to the Tehran Stock Exchange, 166 companies have been selected as a sample using the screening method. Data was collected using Tadbir Pardaz and Rahevard Novin software, Kodal system and annual financial statements of companies and analyzed using Eviews software. To test the research data using methods such as Lemer's F test and Haussman test to determine the pooling or pooling as well as the fixed or random effects of the data, White's test to check the homogeneity of the model, Durbin Watson's test to analyze the correlation of variables with In the previous courses, the VIF (Variance Inflation Factor) test was used to check the reliability of the coefficient of determination, the Dickey-Fuller and unit root tests were used to analyze the mean values of the variables, as well as the Jarek-Bera test to check the normality of the data. Based on the obtained results, the effect of creative accounting as a mediating variable in an interactive relationship with independent variables (renewable energy consumption, commercial policy, commercial competition and environmental uncertainty) on the dependent variable (environmental destruction) is positive and significant. The research findings show that the studied companies use the variable of creative accounting as a factor for not disclosing ecological effects (environmental destruction). [ABSTRACT FROM AUTHOR]

Investors consider several factors, when making decision on investment into other companies. One of these factors is the information accessible in public financial reports, that is a crucial element of the economic life and furthermore it serves the interests of accounting profession. Accordingly it is important, that the data of published financial reports is being qualitative. On one hand, it is essential to the proper operation of market economy, that information required by market participants is being available in time and in appropriate quality. On the other hand, the increasing number of accounting scandals (Enron, WorldCom, Parmalat, Satyam) worldwide in early 21st century highlighted the quality issues of financial reports. Aim of our examination is double. First, we researched the relation between corporate governance and creative accounting, as application of creative accounting techniques might indicate the weaknesses of the company. Second, we investigated the extent to which published financial reports can be considered as qualitative. We examined the relation between creative accounting and corporate governance by the Transparency and Disclosure Index (TDI), whereas the quality of published financial reports by modified Jones model. According to the results of TDI, there is a moderate strong, negative relationship between corporate governance and creative accounting. The result of modified Jones model shows a negative value on total managerial influence, which might suggest that the company leadership makes income decreasing decisions. Taking into consideration that both methods of our research led to similar conclusions, it is worth to consider, whether published financial reports provide an appropriate base for making decisions. [ABSTRACT FROM AUTHOR]

The current research aimed to analyze scientific production, using bibliometric analysis as a research method, with the aim of understanding the current structure of studies and future research directions related to creative accounting, how to use creative accounting practices and the role or in financial reporting. 13,463 documents published between 1999-2023 were identified in the Web of Science database and 24,461 researches in the Scopus database, which were refined according to 2 more terms: "user perception" and "impact on financial results". 80 articles were retained for the last stage of research, whose scientific content was analyzed with the help of VOSviewer software, performing both descriptive analysis and performance analysis, as well as scientific mapping from the perspective of the conceptual, intellectual and social structure. In order to determine research gaps, the 10 most relevant and influential papers were analyzed, these being established in relation to the number of citations, which was between 32 and 168. The research results highlighted the fact that half of the analyzed articles are reviews of specialized literature, which highlights gaps in primary research on creative accounting. What is worth noting is the fact that case studies or empirical studies based on questionnaires or the analysis of data sets related to financial reporting, address both aspects related to large companies listed on the stock exchange, as well as those related to medium and small companies. The studies followed the techniques of creative accounting and the way of financial reporting, both for private and state companies, both companies that benefited from external and internal financing, demonstrating the complex interest in the issue of using creative accounting. The gaps identified in this study will constitute future research directions in the field. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Financial Studies Journal is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The study examined the effect of creative accounting on the performance of commercial banks listed on the Ghana Stock Exchange. The research design chosen for this study is an ex-post facto research design, which involves examining facts that have already occurred without any interference. The research approach adopted is quantitative, focusing on objective measurements and statistical analysis of data collected through surveys. The study relies on secondary data, specifically financial reports of deposit money banks listed on the Ghana Stock Exchange. The target population includes all the listed commercial banks on the exchange. The sample size consists of 8 out of the 9 commercial banks selected based on their up-to-date financial reports. The data analysis was done with the aid of SPSS software, employing descriptive and inferential statistical techniques such as multiple regression was used to determine the cause-and-effect relationship among variables. The study found that there was a strong positive link between a bank's size, creative accounting, and sales growth and its return on assets and return on equity. Also, SIZE and SG positively affect the profitability (ROA and ROE) of the listed firms on the GSE. However, Creative Accounting negatively affects profitability (ROA and ROE). Therefore, commercial banks should be critical regarding on issues or items that they classified under creative accounting. Also, commercial banks should develop strategies to lure many shareholders to invest in the banks to improve upon their performance. Moreover, there is an urgent need for monitoring companies' activities to raise the quality of financial reporting in Ghana. This can be achieved in determining which accounting manipulation is kept within the limits of legality. Lastly, commercial banks should strengthen their internal control systems in order to deal with issues of creative accounting and misleading financial reports. [ABSTRACT FROM AUTHOR]

Objectives The study examined the impact of creative and aggressive accounting on the quality of financial reporting in the hospitality industry in Zimbabwe., Prior Work The study also identified the motives behind creative accounting and established the areas that are mainly affected by creative accounting in financial reporting. Approach This study adopted a mixed-methods research design, integrating both qualitative and quantitative approaches. Twenty-six semi-structured interviews were conducted, and financial statements were analyzed from five hotels which were randomly sampled. Results The study found that management uses creative accounting for their personal gain, to improve share market prices, to avoid paying taxation, to ensure that they do not fail in debt covenants, and to acquire loans from financial service providers. The study found that hotels in Zimbabwe use creative accounting methods such as altering accounting principles, asset valuation, intra-company transactions, undervaluing liabilities, and early revenue recognition. The findings further revealed that there is a significant relationship between creative accounting practices and the quality of financial reporting in the hospitality industry in Zimbabwe. Implications This suggests that those entities that practice creative accounting practices in manipulating their financial statements, jeopardize the quality of the reports, and misleading various stakeholders, hence, they should be sanctioned or forced to pay penalties. Value This study provides research-based knowledge as it is the first studies to be conducted in Zimbabwe on creative accounting in the hospitality industry in Zimbabwe. [ABSTRACT FROM AUTHOR]

The purpose of this study is to identify the drivers of creative accounting as a factor in distorting financial statements based on the rapid-miner clustering technique to implement the Hartigan-Wong algorithm. In other words, in this study, by determining similar research, the research texts were screened through a set of artificial intelligence processes in the Hartigan-Wong algorithm. In terms of methodology, this study can be placed in the category of mixed research, which first identified the dimensions by reviewing the content and then determined the most effectively identified dimension through a fuzzy process. The statistical population of this study in the qualitative part was research related to the subject under study between 2022 and 2018, and in the quantitative part, 26 financial managers of capital market companies who had specialized knowledge and experience participated. In this study, Rapidminer and MATLAB software were used in qualitative and quantitative sections based on coding and software commands. The results of the study in the quantitative part indicate the determination of 21 propositional themes as drivers or underlying causes of creative accounting. In the quantitative part, according to the fuzzy analysis and determining the final weight of each of the propositional themes, it was determined that family ownership is the basis of the company structure with the symbol "Y17" as the most effective propositional theme of creativity accounting, which can improve the functions of capital market companies. Leads to a higher probability of distortion. The result obtained is the statement that the structure of family-owned companies, in the capital market, can be considered a more effective factor for the emergence of creative accounting because these companies usually face fewer regulatory restrictions in the selection of board members and the appointment of the CEO. This issue is likely to weaken the functions of corporate governance regarding the protection of the interests of minority shareholders

Studies on creative accounting date back to the latter part of the 20th century. Creative accounting is still a big challenge in financial accounting. The problem of financial statement manipulation might be investigated, for instance, from an accounting, legal, ethical, or psychological perspective. This research aims to identify the main motives for the use of creative accounting and to find out whether corporate culture has an impact on the motives leading to the use of creative accounting. Data collection took place from 18 November 2023 to 18 December 2022. In the research, we used Pearson’s χ2 test to determine the dependence of the studied variables in contingency tables. Subsequently, correspondence analysis was used. The type of corporate culture does not have an impact on the motives that lead to creative accounting. It was proven that the type of corporate culture has an impact on the performance of creative accounting actions based on the request of a senior employee. The uniqueness of the research lies in the investigation of creative accounting from a psychological and managerial point of view in the territory of the Slovak Republic.

Objective: Creative accounting can be seen as a process that utilizes accounting knowledge to influence financial indices in information disclosure without violating policies and accounting rules and standards, leading to distortion of the information provided by the managers. This research sought to design and interpretatively evaluate the appearance contexts of creative accounting at the level of capital market companies. Methods: The study employed a mixed research methodology, categorizing it as developmental research based on the obtained results. Concerning the objective, this research sought to prioritize research components at the level of capital market companies in terms of effectiveness by relying on an exploratory study and an interpretive rating matrix. The research approach in this study can be classified as a hybrid type due to the unique logic of data collection. It explores a phenomenon without a comprehensive framework in the theoretical areas of accounting at the level of capital market functions, where consensus on such a framework is lacking. Thus, it was initially tried to provide the dimensions of the creative accounting model in the form of a multidimensional model through analyzing the qualitative part by relying on the Grounded Theory method. To this end, Glazer's emergent approach was used to develop a creative accounting model by utilizing interviews made with experts during three stages of coding. The paper benefited from matrix checklists based on pairwise comparisons in the quantitative part. The target population in the qualitative part included 12 accounting professionals and university professors who were considered experts both scientifically and experimentally. In the qualitative methodology section, the snowball sampling method was employed for sample collection, involving theoretical sampling and methods for sample determination. However, the target population in the quantitative part included 20 financial managers of listed companies who were chosen based on work experience and level of technical and specialized knowledge through a homogeneous sampling method. Results: The research results in the qualitative part identified three categories, six components, and 36 conceptual themes in the form of a six-dimensional model, which were obtained through the three stages of open coding, axial coding, and selective coding in the grounded theoretical analysis using the Glazer's approach. Also, the results in the quantitative part, by utilizing matrix ranking analysis, demonstrated that the influence percentage of the foresight weakness component of the basis of creative accounting is higher than the other components of creative accounting. This implies that the absence of professional perspectives in accounting enhances the probability of financial distortion through creative accounting. Conclusion: The obtained results indicated the fact that the weakness of foresight in the field of accounting and realistic disclosure of information may lead to the enhanced shadow of creative accounting over the functional level of capital market companies and expand the context of emerging creative accounting. This area of accounting procedure does not benefit from sufficient philosophy and knowledge support, and this issue creates a distance between the cognitive functions of accounting and the main core, which aims to increase transparency and protect the rights of stakeholders. As a result, accurate evaluation of the functional realities of companies turns out to be unfeasible.

This research aimed to test whether the implementation of governance in banking in Indonesia influenced the possibility of unethical creative accounting which had an impact on the quality of banking financial reporting. The sample used in this research were accountants who worked at banks in the DKI Jakarta and Bandung areas, totaling 315 respondents. The data analysis technique used was the Structural Equation Model. The research results showed that the implementation of good governance influences the occurrence of unethical creative accounting and the quality of financial reports. The implementation of good governance also influenced the occurrence of creative accounting which had an impact on the quality of financial reports. This showed the importance of implementing good corporate governance in limiting the occurrence of creative accounting which led to unethical actions, to provide reliable quality financial reports for its users. This research contributed to empirical testing of decision-usefulness theory which states the need for rules that must be fulfilled in presenting accounting information reports so that they could be useful in making decisions for users.

In business practice, there is a statement that creative accounting refers to actions within the scope of accounting law that are legally prohibited. In other words, it encompasses all bookkeeping activities that distort the financial and asset situation of an economic entity. This, therefore, contradicts the principle of a true and fair view mandated by the Accounting Act of September 29, 1994, which requires entities to present their financial results in accordance with their actual state. However, in the literature on the subject, these actions are not designated as creative accounting but as aggressive accounting. Furthermore, creative accounting is presented as a positive phenomenon in accounting systems. Hence, the diversity of interpretations of these terms in both the literature and business practice has become a basis for their systematization. The aim of this article is a comparative analysis of creative accounting and aggressive accounting, as well as presenting the results of original survey research regarding the knowledge and correct interpretation of these terms within the accounting community. [ABSTRACT FROM AUTHOR]

The present study examines the estimated accounting quality of micro, small and mediumsized enterprises (MSMEs) engaged in commercial activities in Hungary. The study uses empirical methods to measure discretionary accruals derived from total accruals of the Modified Jones model of Dechow et al. and evaluates the quality results obtained according to the auditability of the sample items and other control variables. Based on our empirical findings, it appears that audited firms exhibit reduced levels of accounting quality distortions relative to non-audited firms. To conduct more rigorous domestic analyses, we propose creating a model to measure accounting quality. The model should be developed and specified within the domestic accounting environment, and its potential relationship with various accounting and financial performance issues should be explored. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Financial Studies Journal is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

While both the academic literature and practice suggest that the use of accounting information is often not neutral, the factors behind a manipulative use of accounting information are under-researched—especially in the public sector context. This article is intended to stimulate the debate about ethical questions related to accounting information manipulation that are often neglected. The authors aim to increase awareness among politicians and public managers about the disputability, or even inappropriateness, of the accounting information they receive. This article explores ethical issues of accounting information manipulation (AIM) in the political arena. After conceptualizing AIM, including its drivers, techniques, contextualities and impacts, the authors discuss underlying tensions between various types of values that emerge as a trigger for applying AIM. In that respect a distinction is made between values at the societal, organizational and individual level, such as, respectively, sustainability, transparency and honesty, and additionally between private values related to personal gain and public values. [ABSTRACT FROM AUTHOR]

Accounting scandals, Creative Accounting, and fraud are always there. Recently, large joint-stock companies have been caught in financial scandals that occurred due to Creative Accounting, and these scandals had a very deep impact on the financial institutions of that country and its consequences on the financial markets of other industrialized countries. In Creative Accounting, the reporter tries to present a false and desired image of the company by using the non-standards, tax laws, and financial regulations in the context of conducting a financial event, without violating accounting principles and standards. The purpose of the current article is to present a conceptual model to prevent Creative Accounting. The research method is qualitative. An inductive approach was used. The data was obtained from the data foundation method and interviews with experts. 15 interviews were conducted with the participants. Also, the theoretical sampling method has been used in the research. Data analysis was done in three stages open coding, central coding, and selective coding using MAXQDA software. Based on the six dimensions of the conceptual model categories (causal conditions, Central phenomenon, Contextual factors, Intervening factors, Strategies, and consequences), the final research model was obtained. The conceptual model of research in causal conditions includes fundamental, organizational, and specialized features. In the central phenomenon including commitment; Idealism; Contextual conditions: legal and environmental requirements; in the section on intervening conditions: managerial, structural, and supervisory features; in the strategy section: information management, compatibility, and legal reporting. In the end, it is expected that Creative Accounting will be prevented by implementing these strategies and emphasizing the economic and social consequences. [ABSTRACT FROM AUTHOR]

The paper deals with the detection of creative accounting of enterprises in the agricultural sector to verify whether creative accounting is used to an increased extent by those farming enterprises that have been granted a bank loan; and then whether there is an effort to manipulate financial statements mainly in microsmall or medium and large enterprises. Four mathematical-financial models were applied to 150 accounting units with primarily agricultural activity to verify the hypotheses. Beneish M-score, Jones model, Altman Z-score and IN05 model were used. An increased risk of using creative accounting methods was identified in 28% of the investigated companies on average during the monitored period. Still, the assumption that the size of the accounting unit has a significant effect on the use of creative accounting methods was not proven. However, a higher motivation to manipulate financial statements can be expected in smaller accounting units due to their less stable financial position confirmed Altman Z-score and IN05 models. At the same time, a higher probability of using and a tendency to use creative accounting techniques were found among units that were granted a bank loan, which stems from the need to secure and maintain sufficient financing for business activities. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Islamic Entrepreneurship / Majallatu Riyadati Al-aamali Al-islamiati is the property of International Islamic Marketing Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objective: Creative accounting can be seen as a process that utilizes accounting knowledge to influence financial indices in information disclosure without violating policies and accounting rules and standards, leading to distortion of the information provided by the managers. This research sought to design and interpretatively evaluate the appearance contexts of creative accounting at the level of capital market companies. Methods: The study employed a mixed research methodology, categorizing it as developmental research based on the obtained results. Concerning the objective, this research sought to prioritize research components at the level of capital market companies in terms of effectiveness by relying on an exploratory study and an interpretive rating matrix. The research approach in this study can be classified as a hybrid type due to the unique logic of data collection. It explores a phenomenon without a comprehensive framework in the theoretical areas of accounting at the level of capital market functions, where consensus on such a framework is lacking. Thus, it was initially tried to provide the dimensions of the creative accounting model in the form of a multidimensional model through analyzing the qualitative part by relying on the Grounded Theory method. To this end, Glazer's emergent approach was used to develop a creative accounting model by utilizing interviews made with experts during three stages of coding. The paper benefited from matrix checklists based on pairwise comparisons in the quantitative part. The target population in the qualitative part included 12 accounting professionals and university professors who were considered experts both scientifically and experimentally. In the qualitative methodology section, the snowball sampling method was employed for sample collection, involving theoretical sampling and methods for sample determination. However, the target population in the quantitative part included 20 financial managers of listed companies who were chosen based on work experience and level of technical and specialized knowledge through a homogeneous sampling method. Results: The research results in the qualitative part identified three categories, six components, and 36 conceptual themes in the form of a six-dimensional model, which were obtained through the three stages of open coding, axial coding, and selective coding in the grounded theoretical analysis using the Glazer's approach. Also, the results in the quantitative part, by utilizing matrix ranking analysis, demonstrated that the influence percentage of the foresight weakness component of the basis of creative accounting is higher than the other components of creative accounting. This implies that the absence of professional perspectives in accounting enhances the probability of financial distortion through creative accounting. Conclusion: The obtained results indicated the fact that the weakness of foresight in the field of accounting and realistic disclosure of information may lead to the enhanced shadow of creative accounting over the functional level of capital market companies and expand the context of emerging creative accounting. This area of accounting procedure does not benefit from sufficient philosophy and knowledge support, and this issue creates a distance between the cognitive functions of accounting and the main core, which aims to increase transparency and protect the rights of stakeholders. As a result, accurate evaluation of the functional realities of companies turns out to be unfeasible. [ABSTRACT FROM AUTHOR]

The COVID-19 outbreak has rapidly affected global economies and the parties involved. There was a need to ensure the sustainability of corporate finance and avoid bankruptcy. The reactions of individuals were not routine, but covered a wide range of approaches to surviving the crisis. A creative way of accounting was also adopted. This study is primarily concerned with the behavior of businesses in the Visegrad Four countries between 2019 and 2021. The pandemic era was the driving force behind the renaissance of manipulation. Thus, the purpose of the article is to explore how the behavior of enterprises changed during the ongoing pandemic. The Beneish model was applied to reveal creative manipulation in the analyzed samples. Its M-score was calculated for 6113 Slovak, 153 Czech, 585 Polish, and 155 Hungarian enterprises. Increasing numbers of handling enterprises were confirmed in the V4 region. The dependency between the size of the enterprise and the occurrence of creative accounting was also proven. However, the structure of manipulators has been changing. Correspondence analysis specifically showed behavioral changes over time. Correspondence maps demonstrate which enterprises already used creative accounting before the pandemic in 2019. Then, it was noted that enterprises were influenced to modify their patterns in 2020 and 2021. The coronavirus pandemic had a significant potency on the use of creative accounting, not only for individual units, but for businesses of all sizes. In addition, the methodology may be applied for the investigation of individual sectors post-COVID.

The issue of ethics in financial accounting arises in the conditions under which it aims to produce an image of reality so that diverse recipients are informed, and which depend on the assessment of the participants. Their ethics play a particular part in finding the truth, however, because they are those who observe, understand, formalize, and, finally, create financial statements which should reflect the reality faithfully. As temptations are considerable, the search for truth, through formalizing a concrete economic reality, is guaranteed only by the professionalism and consciousness of those involved in the accounting of finance. Accounting practices are basic, however, for creative accounting numerous problems occur. Creating accounting does not clearly correspond to its spirit, even though it fulfils statutory requirements, accounting principles, and reporting norms. The creative accounting function for academics, regulators and investors is of great importance in developing and reporting on financial performance in business. The aim of this research is to identify the degree in which employees in accounting firms in Lebanon use creative accounting techniques.

The current study generally seeks to shed light on the impact of job embeddedness in reducing creative accounting practices in some faculties of the Iraqi university, in addition to a set of sub-objectives, such as measuring the degree of job embeddedness among the workers in the study queens. Measuring the extent to which creative accounting is practiced by workers in the colleges subject to research. This study aimed to reveal the effect of functional implication in reducing creative accounting practices in the Colleges of Iraqi University by following the descriptive analysis approach and using the questionnaire as a study tool where it was distributed. For a sample of respondents working in some colleges represented the Iraqi University. The study reached a set of results, the most important of which are: the existence of an inverse relationship between the degree of job inclusion and the level of creative accounting practice among workers in the faculties of the Iraqi university, where the job degree is high and that the relationship between the cognitive dimension of the job. Inclusion and creative accounting practice is a direct relationship, in which a higher level of cognitive inclusion leads to an increase in creative accounting practices, and vice versa is also true. The study presented a set of recommendations, the most important of which are: the need to adopt the concept of merging jobs in higher education institutions as one of the organizational values and methods that are used in building and developing people. [ABSTRACT FROM AUTHOR]

Copyright of Business Consultant / Poslovni Konsultant is the property of FINconsult Ltd. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

At the national, European, and international levels, there is a need for quality financial information, and accounting standards have imposed several fundamental and enhancing features to make sure that users can profit from the data from annual financial statements. The current research, however, shows that as innovative accounting techniques are employed, the quality of financial accounting information is impacted, losing its utility, and shifting from being relevant and accurately represented to being uncertain and ambiguous. The management of the entity assumes a few risks as a result of the implications of creative accounting on the annual accounts. These risks can be minimized by putting strategies in place to identify and restrict the mechanisms used to manipulate financial accounting information. If we consider the fact that managers largely consent to the use of creative accounting, acting under the guise of its legality, this is challenging to accomplish. [ABSTRACT FROM AUTHOR]