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Creative accounting determination and financial reporting quality: the integration of transparency and disclosure

The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by researchers and practitioners to determine any manipulation...

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Main Authors: Abed, Ibtihal A., Hussin, Nazimah, Haddad, Hossam, Almubaydeen, Tareq Hammad, Ali, Mostafa A.
Format: Article
Language:English
Published: MDPI 2022
Subjects:
HG Finance
Online Access:http://eprints.utm.my/id/eprint/98684/1/NazimahHussin2022_CreativeAccountingDeterminationandFinancial.pdf
http://eprints.utm.my/id/eprint/98684/
http://dx.doi.org/10.3390/joitmc8010038
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spelling my.utm.986842023-01-30T04:58:52Z http://eprints.utm.my/id/eprint/98684/ Creative accounting determination and financial reporting quality: the integration of transparency and disclosure Abed, Ibtihal A. Hussin, Nazimah Haddad, Hossam Almubaydeen, Tareq Hammad Ali, Mostafa A. HG Finance The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still prevalent, resulting in poor quality financial reporting. The present study investigated the moderating role of transparency and disclosure with respect to enhancing the impact of creative accounting determinants and financial reporting quality in the context of commercial banking. A deductive research method driven by a survey questionnaire is used to examine the proposed hypotheses and attain the designed objectives. The analysed data provide a theoretical conceptualisation and practical validation for the integration of the moderator in the relationship between creative accounting determinants and financial reporting quality in banks, with significant advantages. Furthermore, the present research findings show that the degree of impact for creative accounting determinants is linked to the aspects of transparency and disclosure. Lastly, the results present concurrent evidence of the flexibility of creative accounting determinants with implications for transparency and disclosure and financial reporting quality. MDPI 2022-03 Article PeerReviewed application/pdf en http://eprints.utm.my/id/eprint/98684/1/NazimahHussin2022_CreativeAccountingDeterminationandFinancial.pdf Abed, Ibtihal A. and Hussin, Nazimah and Haddad, Hossam and Almubaydeen, Tareq Hammad and Ali, Mostafa A. (2022) Creative accounting determination and financial reporting quality: the integration of transparency and disclosure. Journal of Open Innovation: Technology, Market, and Complexity, 8 (1). pp. 1-23. ISSN 2199-8531 http://dx.doi.org/10.3390/joitmc8010038 DOI:10.3390/joitmc8010038
institution Universiti Teknologi Malaysia
building UTM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Malaysia
content_source UTM Institutional Repository
url_provider http://eprints.utm.my/
language English
topic HG Finance
spellingShingle HG Finance
Abed, Ibtihal A.
Hussin, Nazimah
Haddad, Hossam
Almubaydeen, Tareq Hammad
Ali, Mostafa A.
Creative accounting determination and financial reporting quality: the integration of transparency and disclosure
description The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still prevalent, resulting in poor quality financial reporting. The present study investigated the moderating role of transparency and disclosure with respect to enhancing the impact of creative accounting determinants and financial reporting quality in the context of commercial banking. A deductive research method driven by a survey questionnaire is used to examine the proposed hypotheses and attain the designed objectives. The analysed data provide a theoretical conceptualisation and practical validation for the integration of the moderator in the relationship between creative accounting determinants and financial reporting quality in banks, with significant advantages. Furthermore, the present research findings show that the degree of impact for creative accounting determinants is linked to the aspects of transparency and disclosure. Lastly, the results present concurrent evidence of the flexibility of creative accounting determinants with implications for transparency and disclosure and financial reporting quality.
format Article
author Abed, Ibtihal A.
Hussin, Nazimah
Haddad, Hossam
Almubaydeen, Tareq Hammad
Ali, Mostafa A.
author_facet Abed, Ibtihal A.
Hussin, Nazimah
Haddad, Hossam
Almubaydeen, Tareq Hammad
Ali, Mostafa A.
author_sort Abed, Ibtihal A.
title Creative accounting determination and financial reporting quality: the integration of transparency and disclosure
title_short Creative accounting determination and financial reporting quality: the integration of transparency and disclosure
title_full Creative accounting determination and financial reporting quality: the integration of transparency and disclosure
title_fullStr Creative accounting determination and financial reporting quality: the integration of transparency and disclosure
title_full_unstemmed Creative accounting determination and financial reporting quality: the integration of transparency and disclosure
title_sort creative accounting determination and financial reporting quality: the integration of transparency and disclosure
publisher MDPI
publishDate 2022
url http://eprints.utm.my/id/eprint/98684/1/NazimahHussin2022_CreativeAccountingDeterminationandFinancial.pdf
http://eprints.utm.my/id/eprint/98684/
http://dx.doi.org/10.3390/joitmc8010038
_version_ 1756684243499483136
score 13.211869

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