IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v1y2010i12p33.html
   My bibliography  Save this article

Corporate Governance And Creative Accounting: Two Concepts Strongly Connected? Some Intersting Insights Highlighted By Constructing The Internal History Of A Literature

Author

Listed:
  • Alina Beattrice Vladu
  • Dumitru MatiÅŸ

Abstract

Corporate governance is concerned with the relationships between a business's management and its board of directors, shareholders and lenders and its other stakeholders such as employees, customers, suppliers, and the community in which activates. The connection between this topic and creative accounting was debated in the literature since the latter occurrence is related to the weakness of the first. Our study offers interesting insights into this strong connection by examining the relevant ideas developed previously in the literature with the scope of understanding, reinterpreting and rediscovering from interesting points of view this association in our search for responsibility in the economic environment. By conducting this study we wanted to reinforce the role of literature analyst as an interpreter who contributes meaning to the present state of the art.

Suggested Citation

  • 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.
    • Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:33
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/1220101/33.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. 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.
    2. 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.
    3. Baker Akram Falah Jarah & Mufleh Amin AL Jarrah & Murad Ali Ahmad Al-Zaqeba & Mefleh Faisal Mefleh Al-Jarrah, 2022. "The Role of Internal Audit to Reduce the Effects of Creative Accounting on the Reliability of Financial Statements in the Jordanian Islamic Banks," IJFS, MDPI, vol. 10(3), pages 1-16, July.
    4. Tha’er Amjed Mahmoud Ababneh & Mehmet Aga, 2019. "The Impact of Sustainable Financial Data Governance, Political Connections, and Creative Accounting Practices on Organizational Outcomes," Sustainability, MDPI, vol. 11(20), pages 1-16, October.
    5. Alina Beattrice Vladu & Dumitru MatiÅŸ & Oriol Amat Salas, 2012. "True And Fair View And Creative Accounting Conceptual Delimitations Based On Papineau`S Tree Methodology," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-9.
    6. MIHALCEA Mihaela Maria, 2020. "Do Romanian Companies And Their Stakeholders Benefit From The Advantages Of A Good Corporate Governance? Empirical Research On The Level Of Compliance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 284-292, July.

    More about this item

    Keywords

    corporate governance; creative accounting; Papineau`s hierarchy;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2010:i:12:p:33. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan-Constantin Danuletiu (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.