Preparers of accounting information are in a position to manipulate the view of economic reality presented in this information to interested parties. These manipulations can be regarded as morally reprehensible because they are not fair to users, they involve an unjust exercise of power, and...

The main goal of this particular research was to assess whether the listed companiesin Spain behave differently in bad economic times versus good economic times. In this regard, thesmoothing behavior of Spanish listed firms was examined. The results obtained document for the2008-2009 financial...

The purpose of this research is to discuss creative accounting limitation throughethical developments, focusing on features as: measurement and behavior. In this respect we turnto an original search in the literature that comprise together estimation segment in accounting andtheoretical...

The purpose of this research is to approach creative disclosure as a feature ofcreative accounting. Also known in the literature as impression management, this demarchecan be found in corporate annual report under forms of distortion of narratives of numericaland graph manipulation. Little is...

Our theoretical research was developed based on Papineau‘s methodology inorder to be able to develop a comprehensive framework by constructing an internal history ofthe literature. By using this particular approach the main body of the literature is summarizedconducting in the end to a...

in labor hours.