Accounting Manipulation Practices in Financial Statements: An Experience of an Asian Economy
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References listed on IDEAS
- Madan Lal Bhasin, 2016. "Creative Accounting Practices at Satyam Computers Limited: A Case Study of India’s Enron," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 6(6), pages 24-48, June.
- Kalpana Pai & Thomas D. Tolleson, 2015. "India’S Satyam Scandal: Evidence The Too Large To Indict Mindset Of Accounting Regulators Is A Global Phenomenon," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 6(2), pages 35-43.
- ., 2015. "Corporate governance and financialization," Chapters, in: The Financialization of the Firm, chapter 4, pages 107-139, Edward Elgar Publishing.
- Judson Caskey & Volker Laux, 2017. "Corporate Governance, Accounting Conservatism, and Manipulation," Management Science, INFORMS, vol. 63(2), pages 424-437, February.
- Martono Anggusti & Bismar Nasution & Mahmul Siregar & Suhaidi & Tan Kamello & Benny Tabalujan & Hikmahanto Juwana, 2015. "Corporate Governance for Employee¡¯s Welfare," International Journal of Social Science Studies, Redfame publishing, vol. 3(3), pages 257-266, May.
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Cited by:
- Mahami, Zouleykha & Mouloudj, Kamel, 2020. "Factors Affecting Detection of Manipulation in Financial Statements: An Empirical Study from Auditors’ Perspective," MPRA Paper 108008, University Library of Munich, Germany, revised 30 Jun 2020.
- Umme Kulsoom Zaidi & Javaid Akhter & Asif Akhtar, 2018. "Window Dressing of Financial Statements in the Era of Digital Finance: A Study of Small Cap Indian Companies," Metamorphosis: A Journal of Management Research, , vol. 17(2), pages 67-75, December.
- Emmanuel Eneche Onoja & Odoma Ademu Usman, 2021. "Assessing the Effect of Tax Administration on Smes Tax Compliance Level in Kogi State," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 7, July-Dece.
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Keywords
Frauds and scams; manipulation of accounts; Financial statements; Modus-operandi used; Satyam computer; Top-management team; Corporate governance; Forensic accounting; SEBI; SFIO; CBI; CID; India.;All these keywords.
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