Creative accounting :

مرکز و کتابخانه مطالعات اسلامی به زبان های اروپایی

منو

" Creative accounting : "
Ramadan, Ismail Zeyad

Document Type	:	Latin Dissertation
Record Number	:	832765
Doc. No	:	TLets732307
Main Entry	:	Ramadan, Ismail Zeyad
Title & Author	:	Creative accounting :\ Ramadan, Ismail Zeyad
College	:	Cardiff Metropolitan University
Date	:	2017
student score	:	2017
Degree	:	Thesis (Ph.D.)
Abstract	:	This research examined the determinants of creative accounting as well as the influence of regulatory bodies, corporate govenance and institutional investors on the practice of creative accounting by Jordanian Manufacturing Companies. In order to meet its aims and objectives the research methodology design focused on determination of the following: (i) whether creative accounting practice is entrenched among manufacturing companies in Jordan and to what extent (ii) whether corporate governance, institutional investors and regulatory bodies exercise any influence on the practice of creative accounting by Jordani-an manufacturing companies. This research started with a desk review of the concepts and theories associated with creative accounting and its determinants. Evidence from the desk review shows the practice of creative accounting is neither illegal nor fraudulent but has lead investors into poor investment decisions. These determinants formed the basis of the primary investigation and were confirmed to have major impacts on the practice of creative accounting in Jordan. The research reveal that creative accounting to a large extent is entrenched among Jordanian manufacturing companies, and that neither institutional investors nor regulators influence the ability and willingness of Jordanian manufacturing companies to practice creative accounting. Corpo-rate governance and employees were found to be determinants in terms of top executive and employee compensation package linked to performance, hence exert some influence on the willingness of manufacturing companies to practice creative accounting. This research has added to the body of knowledge by exploring a new aspect of an existing issues. The issues of creative accounting has featured in accounting literature for a long time but has been concentrated on the advanced countries. This research has now extended this literature to include developing county perspective. It has added new perspectives to its understanding theoretically. This research has been able to examine the practice of crea-tive accounting and developed a theoretical framework which can be used to detect and mitigate the impact of creative accounting. This framework is the first of its kind in Jordan and has been adopted by some of the respondents who asked for copies. An initial review of the practicality, applicability and reliability of the framework with Jordanian manufac-turing companies and regulators confirm the framework to be fit for the intended purpose. Overall, this study has contributed both new knowledge and extended existing knowledge in accounting. Created a new understanding and perspective to deal with an issues which has been a problem for both companies and regulators.
Added Entry	:	Cardiff Metropolitan University