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Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana

Author

Listed:
  • Ndebugri, Haruna
  • Tweneboah Senzu, Emmanuel

Abstract

The studies strive to empirically examine, the adoption of creative accounting methods in financial reporting structures, in the corporate sector of Ghana and it ramification on the financial system.

Suggested Citation

  • Ndebugri, Haruna & Tweneboah Senzu, Emmanuel, 2017. "Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana," MPRA Paper 81113, University Library of Munich, Germany, revised 04 Sep 2017.
    • Handle: RePEc:pra:mprapa:81113
    as

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    File URL: https://mpra.ub.uni-muenchen.de/81113/1/MPRA_paper_81113.pdf
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    References listed on IDEAS

    as
    1. Lungu Ionuţ Cosmin, 2010. "A Census Of Creative Accounting Techniques," Romanian Economic Business Review, Romanian-American University, vol. 5(4-1), pages 104-108, Winter-Sp.
    2. Alina Beattrice Vladu & Dumitru MatiÅŸ, 2010. "Corporate Governance And Creative Accounting: Two Concepts Strongly Connected? Some Intersting Insights Highlighted By Constructing The Internal History Of A Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-33.
    3. Berinde Sorin & Rachisan Paula Ramona & Grosanu Adrian, 2012. "Qualitative Study Regarding The Relationship Between Corporate Governance And Creative Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 642-647, December.
    4. Dana Simona Gherai & Diana Elisabeta Balaciu, 2011. "From Creative Accounting Practices And Enron Phenomenon To The Current Financial Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(13), pages 1-3.
    5. Oriol Amat & John Blake & Jack Dowds, 1998. "The ethics of creative accounting," Economics Working Papers 349, Department of Economics and Business, Universitat Pompeu Fabra.
    6. Deegan, Craig & Blomquist, Christopher, 2006. "Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 343-372.
    7. Beneish, Messod D., 1997. "Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance," Journal of Accounting and Public Policy, Elsevier, vol. 16(3), pages 271-309.
    8. Gary K. Meek & Ramesh P. Rao & Christopher J. Skousen, 2007. "Evidence on factors affecting the relationship between CEO stock option compensation and earnings management," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 6(3), pages 304-323, August.
    9. Valentin Ioan Uşurelu & Mioara Marin (Nedelcu) & Alina Elena Danailă (Andrei) & Daniela Loghin, 2010. "Accounting Ethics - Responsibility Versus Creativity," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 10(3), pages 349-356.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Creative Accounting; Finance-Economic management; Manipulative Accounting; Deceptive Account Reporting;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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