How to cite this paper
Monteiro, A., Rua, O., Pereira, C & Figueira, J. (2022). Accounting-based earnings management: motivations, players, implementation, and detection from the perspective of certified accountants.Accounting, 8(1), 81-90.
Refrences
Akpanuko, E.E., & Umoren, N.J. (2018). The influence of creative accounting on the credibility of accounting reports. Journal of Financial Reporting and Accounting, 16(2), 292-310
Ali Shah, S.Z., Butt, S.A., & Bin Tariq, D. (2011). Use or abuse of creative accounting techniques. International Journal of Trade. Economics and Finance, 2(6), 531-536.
Amat, O., Blake, J., & Dowds, J. (1999). The ethics of creative accounting, Economics Working Paper.Universitat Pompeu Fabra.
Amat, O., Blake, J., & Gutiérrez, S. (1996). La contabilidad creativa en España y en el Reino Unido: Un estudio comparativo. Barcelona Management Review, 3, 68–75.
Ball, R., Kothari, S.P., & Robin, A. (2000). The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29(1), 1–51.
Baralexis, S. (2004). Creative accounting in small advancing countries: The Greek case. Managerial Auditing Journal, 19(3), 440–461.
Beneish, M.D. (2001). Earnings management: A perspective. Managerial Finance, 27(12), 3–17
Bhasin, M.L. (2016). Creative accounting practices: An empirical study of India. European Journal of Accounting, Finance and Business, 4(1), 10 – 30.
Blake, J., Bond. R., Amat. O., & Oliveras, E. (2000). The ethics of creative accounting-some Spanish evidence. Business Ethics: A European Review, 9(3),136 – 142.
Burgstahler, D.C., Hail, L., & Leuz, C. (2006).The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms. The Accounting Review, 81(5), 983–1016.
Cepêda, C. L. M., & Monteiro, A. P. (2020). The Accountant’s Perception of the Usefulness of Financial Information in Decision Making-A Study in Portugal. Revista Brasileira de Gestão de Negócios, 22(2), 363-380.
Cerqueira, A., & Pereira, C (2019). Earnings Management and Stock Market Reaction, in International Financial Reporting Standards and New Directions in Earnings Management, IGI- Global. doi: 10.4018/978-1-5225-7817-8.
Cerqueira, A., & Pereira, C. (2020). The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe. Review of Economic Perspectives, 20(2), 137-169.
Cieslewicz, J.K. (2014). Relationships between national economic culture, institutions, and accounting: Implications for IFRS: Critical Perspectives on Accounting, 25(6), 511 – 528.
Cosenza, J.P. (2002). Os efeitos colaterais da contabilidade criativa. Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ, 7(2), 63–78
Cosenza, J.P. (2003). Contabilidade criativa: As duas faces de uma mesma moeda, Pensar Contábil, 6(20), 4–3.
Dechow, P.M., & Skinner, D. (2000). Earnings management: Reconciling the views of accounting academics, practitioners and regulators. Accounting Horizons, 4(2), 235 – 250.
Dechow, P., Ge, W., & Schrand, C. (2010). Understanding Earnings Quality: a Review of the Proxies, their Determinants and their Consequences. Journal of Accounting and Economics, 50(2-3), 344-401.
Dechow, P.M., Hutton, A.P., Kim, J.H. & Sloan, R.G. (2012). Detecting earnings management: A new approach. Journal of accounting research, 50(2), 275-334.
Eilifsen, A., Knivsflă IV, K.H., & Sættem, F. (1999), Earnings manipulation: Cost of capital versus tax. European Accounting Review, 8(3), 481 – 491.
Elvisa, B., & Ilgȕn, E. (2015), I.mpact of Accounting Information Systems on Decision Making Case of Bosnia and Herzegovina. European Researcher, 96(7), 460–470.
Ferreira, A.S. (2003), Teoria positiva de contabilidade. Revista de Contabilidade e Comércio, 59(234 – 235), 1– 8.
Francis, B., Hasan, I., Park, J.C., & Wu, Q. (2015). Gender differences in financial reporting decision making: Evidence from accounting conservatism. Contemporary Accounting Research, 32(3), 1285-1318.
Ge, W., Matsumoto, D., & Zhang, J.L. (2011), Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices. Contemporary Accounting Research, 28(4), 1141-1179.
Guevara, I., & Cosenza, J. (2004). Los auditores independientes y la contabilidad creativa: Estudio empírico comparativo. Revista Compendium, 6(12), 5 – 24.
Gutiérrez, A.L., & Rodríguez, M.C. (2019). A review on the multidimensional analysis of earnings quality. Revista de Contabilidad-Spanish Accounting Review, 22(1), 41-60.
Habib, A., & Hansen, J.C. (2009). Target shooting: Review of earnings management around earnings benchmarks. Journal Accounting Literature, 27, 25–75.
Hair, J.F.J., Anderson, R.E., Tatham, R.L., & Black, W.C. (1998). Multivariate data analysis (5th ed.), New Jersey: Prentice Hall.
Halaoua, S., Hamdi, B., & Mejri, T. (2017). Earnings management to exceed thresholds in continental and anglo-saxon accounting models: The british and brench cases. Research in International Business and Finance, 39, 513 – 529.
Healy, P., & Wahlen, J. (1999). A Review of the Earnings Management Literature and Its Implications for Standard Setting’. Accounting Horizons, 13(4), 365-383.
Hogarth, R.M. (1993), Accounting for decisions and decisions for accounting. Accounting, Organizations and Society, 18(5), 407-424.
Ibrahim, F., Ali, D.N.H., & Besar, N.S.A. (2020). Accounting information systems (AIS) in SMEs: Towards an integrated framework. International Journal of Asian Business and Information Management, 11(2), 51–67.
Jawad, F.A., & Xia, X. (2015), International financial reporting standards and moral hazard of creative accounting on hedging. International Journal of Finance and Accounting, 4(1), 60-70.
Jonas, G.J., & Blanchet, J. (2000). Assessing Quality of Financial Reporting. American Accounting Association Accounting Horizons, 14(3), 353–363.
Jones, M. (2011). Creative accounting, fraud and international scandals. John Wiley and Sons, England.
Kamau, C., Mutiso, A. & Ngui, D. (2012). Tax avoidance and evasion as a factor influencing creative accounting practice among companies in Kenya. Journal of Business Studies Quarterly, 4(2), 77 – 84.
Keller, A.C., Smith, K.T., & Smith, L.M. (2007). Do gender, educational level, religiosity, and work experience affect the ethical decision-making of US accountants?. Critical perspectives on accounting, 18(3), 299-314.
Knežević, G., Mizdraković, V., & Arežina. N. (2012). Management as cause and instrument of creative accounting suppression. Management, 62(1), 89 – 95.
Kraemer, M.E. (2005). Contabilidade criativa: Maquiando as demonstrações contábeis. Pensar Contábil, 7(28), 1 – 13.
La Porta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. (1998). Law and finance. Journal of Political Economy, 106(6), 1113 – 1155
Leuz, C., Nanda, D., & Wysocki, P.D. (2003). Earnings management and investor protection: An international comparison. Journal of Financial Economics, 69(3), 505 – 527.
Maguire, L.A., & Albright, E.A. (2005). Can behavioral decision theory explain risk-averse fire management decisions?. Forest Ecology and Management, 211(1-2), 47-58.
Martins, C. (2011). Manual de análise de dados quantitativos com recurso ao IBM SPSS: Saber decidir, fazer, interpretar e redigir. Psiquilíbrios Edições, Braga.
Mayoral, J. (1998). Un recorrido por la contabilidad positiva. Revista Española de Financiacion y Contabilidad, 17(95), 395 – 426.
Momani, M.A., & Obeidat, M.I. (2013). The effect of auditors' ethics on their detection of AEM practices: A field study. International Journal of Business and Management, 8(13), 118 – 136.
Montenegro, T. M., & Rodrigues, L. L. (2020). Determinants of the Attitudes of Portuguese Accounting Students and Professionals Towards Earnings Management. Journal of Academic Ethics, 18(3), 301-332.
Moreira, J. (2006). Are Financing need a constraint to earnings management? Evidence for Private Portuguese firms. Universidade do Porto, Faculdade de Economia.
Mulford, C.W., & Comiskey, E.E. (2005). The financial numbers game: detecting creative accounting practices. John Wiley & Sons
Othman, H.B., & Zeghal, D. (2006). A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases. The International Journal of Accounting, 41(4), 406 – 435.
Papanastasopoulos, G.A. (2014). Accounting accruals and stock returns: Evidence from European equity markets. European Accounting Review, 23(4), 729 – 768
Parada, F.M., & Sanhueza, R.H. (2009). Contabilidad creativa en Chile: Una percepción de estudiantes y profesionistas. Contaduría y Administración, 229, 85–103.
Remenarić, B., Kenfelja, I., & Mijoč, I. (2018). AEM-Motives, Techniques and Possibilities of prevention. Ekonomski Vjesnik, 3(1), 193-199.
Salome, E.N., Ifeanyi, O.M., Ezemoyih, C.M., & Echezonachi, O.E. (2012). The effect of creative accounting on the job performance of accountants (auditors) in reporting financial statementin Nigeria, in Kuwait Chapter of the Arabian Journal of Business and Management Review, 33, 1– 30.
Saludas, J.M. (1999). El perfil fiscal de la contabilidad creativa: magia financiera o brujería contable?. Partida Doble, 9(98), 98 – 107.
Santos, A., & Grateron, I. (2003). Contabilidade criativa e responsabilidade dos auditores. Revista Contabilidade & Finanças, 14(32), 7 – 22.
Sari, N.Z.M., Afifah, N.N., Susanto, A., & Sueb, M. (2019). Quality Accounting Information Systems with 3 Important Factors in BUMN Bandung Indonesia. Advances in Social Science, Education and Humanities Research, 343(1), 93–96. https://doi.org/10.2991/icas-19.2019.20
Schipper, K. (1989). Commentary on earnings management. Accounting Horizons, 3(4), 91 – 102.
Scott, W.R. (2003). Financial Accounting Theory, 3ª Edição. Prentice Hall, Toronto,
Sen, D.K., & Inanga, E.L. (2005). Creative accounting in bangladesh and global perspectives, Partners' Conference Program Book, Partners’ Conference, Maastricht School of Management, The Netherlands (July 6-8), 75 – 87.
Silva, A.F.D., Weffort, E.F.J., Flores, E.D.S., & Silva, G.P.D. (2014). Earnings management and economic crises in the Brazilian capital market. Revista de Administração de Empresas, 54(3), 268-283.
Slovic, P., Fischhoff, B., & Lichtenstein, S. (1977). Behavioral decision theory. Annual Review of Psychology, 28(1), 1-39.
Smith, T. (1992). Accounting for growth. Century Business, London.
Srivastava, P., & Lognathan, M.S. (2016). Impact of accounting information for management decision making. International Journal of Applied Research, 2(5), 171–174.
Stolowy, H., & Breton, G. (2004). Accounts manipulation: A literature review and proposed conceptual framework. Review of Accounting and Finance, 3(1), 5 – 92.
Tassadaq, F., & Malik, Q.A. (2015). Creative accounting and financial reporting: Model development and empirical testing. International Journal of Economics and Financial Issues, 5(2), 544 – 551.
Turner, L., Weickgenannt, A.B., & Copeland, M.K. (2020). Accounting information systems: controls and processes. John Wiley & Sons.
Verrecchia, R.E. (1983). Discretionary disclosure. Journal of Accounting and Economics, 5(1), 179 – 194.
Vladu, A.B., & Grosanu, A. (2011). Some insights regarding creative accounting in romanian accounting environment: Regulators, financial auditors and professional bodies opinion. Annals of Faculty of Economics, 1, 661 – 667.
Yadav, B. (2014). Creative accounting: An empirical study from professional perspective. International Journal of Management and Social Sciences Research, 3(1), 38 – 53.
Ali Shah, S.Z., Butt, S.A., & Bin Tariq, D. (2011). Use or abuse of creative accounting techniques. International Journal of Trade. Economics and Finance, 2(6), 531-536.
Amat, O., Blake, J., & Dowds, J. (1999). The ethics of creative accounting, Economics Working Paper.Universitat Pompeu Fabra.
Amat, O., Blake, J., & Gutiérrez, S. (1996). La contabilidad creativa en España y en el Reino Unido: Un estudio comparativo. Barcelona Management Review, 3, 68–75.
Ball, R., Kothari, S.P., & Robin, A. (2000). The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29(1), 1–51.
Baralexis, S. (2004). Creative accounting in small advancing countries: The Greek case. Managerial Auditing Journal, 19(3), 440–461.
Beneish, M.D. (2001). Earnings management: A perspective. Managerial Finance, 27(12), 3–17
Bhasin, M.L. (2016). Creative accounting practices: An empirical study of India. European Journal of Accounting, Finance and Business, 4(1), 10 – 30.
Blake, J., Bond. R., Amat. O., & Oliveras, E. (2000). The ethics of creative accounting-some Spanish evidence. Business Ethics: A European Review, 9(3),136 – 142.
Burgstahler, D.C., Hail, L., & Leuz, C. (2006).The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms. The Accounting Review, 81(5), 983–1016.
Cepêda, C. L. M., & Monteiro, A. P. (2020). The Accountant’s Perception of the Usefulness of Financial Information in Decision Making-A Study in Portugal. Revista Brasileira de Gestão de Negócios, 22(2), 363-380.
Cerqueira, A., & Pereira, C (2019). Earnings Management and Stock Market Reaction, in International Financial Reporting Standards and New Directions in Earnings Management, IGI- Global. doi: 10.4018/978-1-5225-7817-8.
Cerqueira, A., & Pereira, C. (2020). The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe. Review of Economic Perspectives, 20(2), 137-169.
Cieslewicz, J.K. (2014). Relationships between national economic culture, institutions, and accounting: Implications for IFRS: Critical Perspectives on Accounting, 25(6), 511 – 528.
Cosenza, J.P. (2002). Os efeitos colaterais da contabilidade criativa. Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ, 7(2), 63–78
Cosenza, J.P. (2003). Contabilidade criativa: As duas faces de uma mesma moeda, Pensar Contábil, 6(20), 4–3.
Dechow, P.M., & Skinner, D. (2000). Earnings management: Reconciling the views of accounting academics, practitioners and regulators. Accounting Horizons, 4(2), 235 – 250.
Dechow, P., Ge, W., & Schrand, C. (2010). Understanding Earnings Quality: a Review of the Proxies, their Determinants and their Consequences. Journal of Accounting and Economics, 50(2-3), 344-401.
Dechow, P.M., Hutton, A.P., Kim, J.H. & Sloan, R.G. (2012). Detecting earnings management: A new approach. Journal of accounting research, 50(2), 275-334.
Eilifsen, A., Knivsflă IV, K.H., & Sættem, F. (1999), Earnings manipulation: Cost of capital versus tax. European Accounting Review, 8(3), 481 – 491.
Elvisa, B., & Ilgȕn, E. (2015), I.mpact of Accounting Information Systems on Decision Making Case of Bosnia and Herzegovina. European Researcher, 96(7), 460–470.
Ferreira, A.S. (2003), Teoria positiva de contabilidade. Revista de Contabilidade e Comércio, 59(234 – 235), 1– 8.
Francis, B., Hasan, I., Park, J.C., & Wu, Q. (2015). Gender differences in financial reporting decision making: Evidence from accounting conservatism. Contemporary Accounting Research, 32(3), 1285-1318.
Ge, W., Matsumoto, D., & Zhang, J.L. (2011), Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices. Contemporary Accounting Research, 28(4), 1141-1179.
Guevara, I., & Cosenza, J. (2004). Los auditores independientes y la contabilidad creativa: Estudio empírico comparativo. Revista Compendium, 6(12), 5 – 24.
Gutiérrez, A.L., & Rodríguez, M.C. (2019). A review on the multidimensional analysis of earnings quality. Revista de Contabilidad-Spanish Accounting Review, 22(1), 41-60.
Habib, A., & Hansen, J.C. (2009). Target shooting: Review of earnings management around earnings benchmarks. Journal Accounting Literature, 27, 25–75.
Hair, J.F.J., Anderson, R.E., Tatham, R.L., & Black, W.C. (1998). Multivariate data analysis (5th ed.), New Jersey: Prentice Hall.
Halaoua, S., Hamdi, B., & Mejri, T. (2017). Earnings management to exceed thresholds in continental and anglo-saxon accounting models: The british and brench cases. Research in International Business and Finance, 39, 513 – 529.
Healy, P., & Wahlen, J. (1999). A Review of the Earnings Management Literature and Its Implications for Standard Setting’. Accounting Horizons, 13(4), 365-383.
Hogarth, R.M. (1993), Accounting for decisions and decisions for accounting. Accounting, Organizations and Society, 18(5), 407-424.
Ibrahim, F., Ali, D.N.H., & Besar, N.S.A. (2020). Accounting information systems (AIS) in SMEs: Towards an integrated framework. International Journal of Asian Business and Information Management, 11(2), 51–67.
Jawad, F.A., & Xia, X. (2015), International financial reporting standards and moral hazard of creative accounting on hedging. International Journal of Finance and Accounting, 4(1), 60-70.
Jonas, G.J., & Blanchet, J. (2000). Assessing Quality of Financial Reporting. American Accounting Association Accounting Horizons, 14(3), 353–363.
Jones, M. (2011). Creative accounting, fraud and international scandals. John Wiley and Sons, England.
Kamau, C., Mutiso, A. & Ngui, D. (2012). Tax avoidance and evasion as a factor influencing creative accounting practice among companies in Kenya. Journal of Business Studies Quarterly, 4(2), 77 – 84.
Keller, A.C., Smith, K.T., & Smith, L.M. (2007). Do gender, educational level, religiosity, and work experience affect the ethical decision-making of US accountants?. Critical perspectives on accounting, 18(3), 299-314.
Knežević, G., Mizdraković, V., & Arežina. N. (2012). Management as cause and instrument of creative accounting suppression. Management, 62(1), 89 – 95.
Kraemer, M.E. (2005). Contabilidade criativa: Maquiando as demonstrações contábeis. Pensar Contábil, 7(28), 1 – 13.
La Porta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. (1998). Law and finance. Journal of Political Economy, 106(6), 1113 – 1155
Leuz, C., Nanda, D., & Wysocki, P.D. (2003). Earnings management and investor protection: An international comparison. Journal of Financial Economics, 69(3), 505 – 527.
Maguire, L.A., & Albright, E.A. (2005). Can behavioral decision theory explain risk-averse fire management decisions?. Forest Ecology and Management, 211(1-2), 47-58.
Martins, C. (2011). Manual de análise de dados quantitativos com recurso ao IBM SPSS: Saber decidir, fazer, interpretar e redigir. Psiquilíbrios Edições, Braga.
Mayoral, J. (1998). Un recorrido por la contabilidad positiva. Revista Española de Financiacion y Contabilidad, 17(95), 395 – 426.
Momani, M.A., & Obeidat, M.I. (2013). The effect of auditors' ethics on their detection of AEM practices: A field study. International Journal of Business and Management, 8(13), 118 – 136.
Montenegro, T. M., & Rodrigues, L. L. (2020). Determinants of the Attitudes of Portuguese Accounting Students and Professionals Towards Earnings Management. Journal of Academic Ethics, 18(3), 301-332.
Moreira, J. (2006). Are Financing need a constraint to earnings management? Evidence for Private Portuguese firms. Universidade do Porto, Faculdade de Economia.
Mulford, C.W., & Comiskey, E.E. (2005). The financial numbers game: detecting creative accounting practices. John Wiley & Sons
Othman, H.B., & Zeghal, D. (2006). A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases. The International Journal of Accounting, 41(4), 406 – 435.
Papanastasopoulos, G.A. (2014). Accounting accruals and stock returns: Evidence from European equity markets. European Accounting Review, 23(4), 729 – 768
Parada, F.M., & Sanhueza, R.H. (2009). Contabilidad creativa en Chile: Una percepción de estudiantes y profesionistas. Contaduría y Administración, 229, 85–103.
Remenarić, B., Kenfelja, I., & Mijoč, I. (2018). AEM-Motives, Techniques and Possibilities of prevention. Ekonomski Vjesnik, 3(1), 193-199.
Salome, E.N., Ifeanyi, O.M., Ezemoyih, C.M., & Echezonachi, O.E. (2012). The effect of creative accounting on the job performance of accountants (auditors) in reporting financial statementin Nigeria, in Kuwait Chapter of the Arabian Journal of Business and Management Review, 33, 1– 30.
Saludas, J.M. (1999). El perfil fiscal de la contabilidad creativa: magia financiera o brujería contable?. Partida Doble, 9(98), 98 – 107.
Santos, A., & Grateron, I. (2003). Contabilidade criativa e responsabilidade dos auditores. Revista Contabilidade & Finanças, 14(32), 7 – 22.
Sari, N.Z.M., Afifah, N.N., Susanto, A., & Sueb, M. (2019). Quality Accounting Information Systems with 3 Important Factors in BUMN Bandung Indonesia. Advances in Social Science, Education and Humanities Research, 343(1), 93–96. https://doi.org/10.2991/icas-19.2019.20
Schipper, K. (1989). Commentary on earnings management. Accounting Horizons, 3(4), 91 – 102.
Scott, W.R. (2003). Financial Accounting Theory, 3ª Edição. Prentice Hall, Toronto,
Sen, D.K., & Inanga, E.L. (2005). Creative accounting in bangladesh and global perspectives, Partners' Conference Program Book, Partners’ Conference, Maastricht School of Management, The Netherlands (July 6-8), 75 – 87.
Silva, A.F.D., Weffort, E.F.J., Flores, E.D.S., & Silva, G.P.D. (2014). Earnings management and economic crises in the Brazilian capital market. Revista de Administração de Empresas, 54(3), 268-283.
Slovic, P., Fischhoff, B., & Lichtenstein, S. (1977). Behavioral decision theory. Annual Review of Psychology, 28(1), 1-39.
Smith, T. (1992). Accounting for growth. Century Business, London.
Srivastava, P., & Lognathan, M.S. (2016). Impact of accounting information for management decision making. International Journal of Applied Research, 2(5), 171–174.
Stolowy, H., & Breton, G. (2004). Accounts manipulation: A literature review and proposed conceptual framework. Review of Accounting and Finance, 3(1), 5 – 92.
Tassadaq, F., & Malik, Q.A. (2015). Creative accounting and financial reporting: Model development and empirical testing. International Journal of Economics and Financial Issues, 5(2), 544 – 551.
Turner, L., Weickgenannt, A.B., & Copeland, M.K. (2020). Accounting information systems: controls and processes. John Wiley & Sons.
Verrecchia, R.E. (1983). Discretionary disclosure. Journal of Accounting and Economics, 5(1), 179 – 194.
Vladu, A.B., & Grosanu, A. (2011). Some insights regarding creative accounting in romanian accounting environment: Regulators, financial auditors and professional bodies opinion. Annals of Faculty of Economics, 1, 661 – 667.
Yadav, B. (2014). Creative accounting: An empirical study from professional perspective. International Journal of Management and Social Sciences Research, 3(1), 38 – 53.