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European Accounting Review Volume 7, 1998 - Issue 1
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Original Articles

Exploring the influences and constraints on creative accounting in the United Kingdom

Atul K. Shah
Pages 83-104 | Published online: 09 Nov 2010

Citations (25)

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Anja Hjelström & Walter Schuster. (2011) Standards, Management Incentives and Accounting Practice – Lessons from the IFRS Transition in Sweden. Accounting in Europe 8:1, pages 69-88.
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K.V. Peasnell, P.F. Pope & S. Young. (2001) The characteristics of firms subject to adverse rulings by the Financial Reporting Review Panel. Accounting and Business Research 31:4, pages 291-311.
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Articles from other publishers (23)

Kirti Aggarwal. (2022) Creative Accounting: A Fact or Illusion in Indian Corporate Sector Financial reports are prepared to ensure timely availability of reliable information regarding companies’ state of affairs to its users (ICAI, 2000). Asian Journal of Management, pages 41-46.
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Monteiro et al.. (2021) Practices and mechanisms to mitigate the negative effects of accountingbased earnings management: An empirical study from the professionals’ perspective. International Journal of ADVANCED AND APPLIED SCIENCES 8:9, pages 15-28.
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Ioana Lavinia Safta, Andrada-Ioana Sabău (Popa)Neli Muntean. (2021) Bibliometric Analysis of the Literature on Measuring Techniques for Manipulating Financial Statements. Risks 9:7, pages 123.
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Diana Bachtijeva. (2021) Assumptions, Types of Accounting Manipulations and Their Application. Buhalterinės apskaitos teorija ir praktika:23, pages 5.
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Chander Mohan Gupta & Devesh Kumar. (2020) Creative accounting a tool for financial crime: a review of the techniques and its effects. Journal of Financial Crime 27:2, pages 397-411.
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Tettet FitrijantiPHDPHD & Winwin YadiatiPHDPHD. (2018) The Influence of Islamic Governance on Minimizing Non-Compliance with Sharia. GATR Accounting and Finance Review 3:3, pages 70-76.
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António Martins & Cristina Sa. (2018) The computation of taxable income when accounting numbers are not reliable. International Journal of Law and Management 60:2, pages 543-562.
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Maria Shahid. (2016) Influence of Creative Accounting on Reliability and Objectivity of Financial Reporting (Factors Responsible For Adoption of Creative Accounting Practices in Pakistan).. Journal of Accounting and Finance in Emerging Economies 2:2, pages 75-82.
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Rabia Adil, Muhammad Abbas & Asif Yaseen. (2016) Determinants of Efficiency in Health Sector: DEA Approach and Second Stage Analysis. Journal of Accounting and Finance in Emerging Economies 2:2, pages 83-92.
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Michael Jones. 2012. Creative Accounting, Fraud and International Accounting Scandals. Creative Accounting, Fraud and International Accounting Scandals 479 491 .
Michael Jones. 2012. Creative Accounting, Fraud and International Accounting Scandals. Creative Accounting, Fraud and International Accounting Scandals 21 30 .
Ali Malik, Jonathan Liu & Orthodoxia Kyriacou. (2011) Creative accounting practice and business performance: evidence from Pakistan. International Journal of Business Performance Management 12:3, pages 228.
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Panagiotis E. Dimitropoulos & Dimitrios Asteriou. (2009) The value relevance of financial statements and their impact on stock prices. Managerial Auditing Journal 24:3, pages 248-265.
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Philippe Touron. (2005) The adoption of US GAAP by French firms before the creation of the International Accounting Standard Committee: an institutional explanation. Critical Perspectives on Accounting 16:6, pages 851-873.
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Norio Sawabe. (2015) Co-evolution of Accounting Rules and Creative Accounting Instruments—The Case of a Rulesbased Approach to Accounting Standard Setting. Evolutionary and Institutional Economics Review 1:2, pages 177-195.
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Vivien Beattie. (2005) Moving the financial accounting research front forward: the UK contribution. The British Accounting Review 37:1, pages 85-114.
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Spyros Baralexis. (2004) Creative accounting in small advancing countries. Managerial Auditing Journal 19:3, pages 440-461.
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Norio Sawabe. (2002) The role of accounting in bank regulation on the eve of japan’s financial crisis: a failure of the new capital adequacy regulation. Critical Perspectives on Accounting 13:3, pages 397-430.
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Jane J.F. Hronsky & Keith A. Houghton. (2001) The meaning of a defined accounting concept: regulatory changes and the effect on auditor decision making. Accounting, Organizations and Society 26:2, pages 123-139.
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Michael Sugrue & Karel A. Kolkman. (1999) TRAUMA DURING PREGNANCY. Australian Journal of Rural Health 7:2, pages 82-84.
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Sonia Mudel. (2016) A Study to Show the Relation between Creative Accounting and Corporate Governance. SSRN Electronic Journal.
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Sonia Mudel. (2015) Creative Accounting and Corporate Governance: - A Literature Review. SSRN Electronic Journal.
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Ming Dong, Marie Dutordoir & Chris H. Veld. (2012) Why Do Firms Issue Convertible Bonds? Evidence from the Field. SSRN Electronic Journal.
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