Major corporate financial shenanigans get away in the name of creative accounting. But, they need to be studied for lessons learned and strategies to avoid or reduce the incidence of such frauds in the future. It is essential for shareholders, particularly the common man who does not have any...

Major corporate financial shenanigans get away in the name of creative accounting. But, they need to be studied for lessons learned and strategies to avoid or reduce the incidence of such frauds in the future. It is essential for shareholders, particularly the common man who does not have any...

Earnings behaviour of the management is the key concern for every shareholder. This has assumed importance on account of increasing number of corporate frauds at the global level. It is identified by the level of accruals exercised by the management as it forms the basis of earnings management....

Creative Accounting has always been a subject of prime interest for shareholders' wealth. Over the years, it has diversified into various forms and sizes. The present study contributes by analyzing the creative accounting practices of the select companies in hotel sector in India, untouched so...

Purpose – The present article aims to test the fairness of reported numbers by the management and examine the magnitude of earnings management in Indian corporate enterprises by testing the Beneish profit model. This paper contributes by further verifying the results of the Beneish model by...

Earnings behaviour of the management is the key concern for every shareholder. This has assumed importance on account of increasing number of corporate frauds at the global level. It is identified by the level of accruals exercised by the management as it forms the basis of earnings management....

The paper is a commentary on the future of management accounting in Central and Eastern European countries, portrayed in the manuscript in the Journal Sustainability in its Special Issue titled "Corporate Social Responsibility (CSR) in Developing Countries: Current Trends and Development". The...

The purpose of this study is to investigate accounting professionals' perceptions of (1) importance of education phases and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in university and professional pre-qualification, and (3)...

This study is an empirical research that aims to investigate what the labour market for the financial-accounting segment in Romania require in terms of professional and personal skills developed within the accounting education curriculum in the Romanian universities. Also, we investigate if the...