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Accounts Manipulation: A Literature Review and Proposed Conceptual Framework

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  • Hervé Stolowy
  • Gaétan Breton

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  • Hervé Stolowy & Gaétan Breton, 2004. "Accounts Manipulation: A Literature Review and Proposed Conceptual Framework," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 3(1), pages 5-92, January.
    • Handle: RePEc:eme:rafpps:eb043395
    DOI: 10.1108/eb043395
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    Cited by:

    1. Juhendra Debbarma & Chinmoy Roy, 2023. "Effects of Corporate Governance on Creative Accounting Practices: Evidence from NSE-listed Companies in India," Indian Journal of Corporate Governance, , vol. 16(1), pages 52-78, June.
    2. KUJORE Oluwatobi Abodunrin & ADEGBIE Folajimi Festus, 2023. "Shareholders Interest and Aggressive Earnings Management Among Listed Foods and Beverages Manufacturing Firms in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(2), pages 1237-1249, February.
    3. Phung Anh Thu & Nguyen Vinh Khuong, 2017. "Investigating income smoothing: Empirical evidence from Vietnam's listed companies," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 7(2), pages 82-95.
    4. Comporek Michal, 2023. "Earnings quality among high-share liquidity companies: evidence from Central and Eastern European firms," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 59(4), pages 315-332, December.

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