CREATIVE ACCOUNTING: A BRIEF HISTORY AND CONCEPTUAL FRAMEWORK

AMAT, Oriol, John Blake , Jack Dowds (1999), The Ethics of Creative Accounting,
Economics Working Paper, Universitat Pompeu Fabra
AMAT, Oriol., Catherine Gowthorpe, Perramon, J.(2003), "Earnings management in Spain: an assessment of the effect on reported earnings of larger listed companies 1999¬2001", Economic Working Paper Series, Universitat Pompeu Fabra.
AMAT, Oriol, Catherine Gowthorpe (2004), Creative Accounting: Nature, Incidence and Ethical Issues, UPF Working Paper, No. 749
18
AKADEMİK BAKIŞ DERGİSİ
Sayı: 38 Eylül - Ekim 2013
Uluslararası Hakemli Sosyal Bilimler E-Dergisi
ISSN:1694-528X İktisat ve Girişimcilik Üniversitesi, Türk Dünyası Kırgız - Türk Sosyal Bilimler Enstitüsü, Celalabat - KIRGIZİSTAN http:// w ww. akademikbakis. org
ATİK, Asuman
(2009)
, "Detecting Income-Smoothing Behaviors of Turkish Listed Companies Through Empirical Tests Using Discretionary Accounting Changes", Critical Perspectives on Accounting, Vol: 20, pp.591-613
BALACIU Diana, Alina Beattrice vladu (2010), "Creative Accounting - Players And Their Gains and Loses", Annals of Faculty of Economics, Vol.: 1, issue: 2, pp. 813-819
BARALEXİS,
Spyro
s (2004), "Creative accounting in small advancing countries:The Greek case", Managerial Auditing Journal, Vol. 19 No. 3, pp. 440-461
BAYIRLI, Rıdvan (2006), Yaratıcı Muhasebe: Etik, Firma Değeri ve Örnek Bir Uygulama, Yayınlanmamış Doktora Tezi, Ankara
BELKAOUI, Ahmed Riahi (2004), Accounting Theory, Thompson Learning, 5th ed., London
BRETON , Gaetan and Richard J. Taffler (1995), "Creative Accounting and Investment Analyst Response", Accounling and Business Research. Vol. :25, No:98. pp. 81-92
BLAKE, John, Robert Bond, Oriol Amat, Ester Oliveras (2000), "The Ethics of
Creative Accounting- Some Spanish Evidence", Business Ethics: A European Review, Vol.:9, No:3, pp.136-142
CARAMANIS, Constantinos, Clive Lennox (2008), "Audit effort and earnings management", Journal of Accounting and Economics, Vol: 45, pp.116-138
COPELAND, Ronald M. (1968), "Income Smoothing", Journal of Accounting Research, Vol. 6, pp. 101-116
ERGİN, Emre (2011), "Income Smoothing: Evidence From Turkey", Kahramanmaraş Sütçü. İmam Üniversitesi, İktisadi ve İdari Bilimler Fakültesi Dergisi, Vol: 1, No:2,
pp.27-38
FONG, Alexandra (2006), "Earnings Managementin Corporate Accounting: An Overview", Cross-sections, Vol: 2, pp.81-95
GHOSH, Subhajit (2010), "Creative Accounting: A Fraudulent Practice Leading to Corporate Collapses", Research and Practice in Social Sciences, Vol.6, No.1, pp.1-15
GUNNY, Katherine A. (2010), "The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks", Contemporary Accounting Research, Vol. 27, No. 3, pp. 855-888
HAN, Jerry C.Y , Shiing-wu Wang, (1998), "Political costs and earnings management of oil companies during the 1990 Persian Gulf Crisis.", The Accounting Review, Vol: 73,
pp.103-117.
HEALY, Paul and James Whalen (1999), "A Review of the Earnings Management Literature and its Implication for Standard Setting" Accounting Horizons, Vol: 13, Issue
4,pp.365-383
IDRIS, Adekunle Abiodun, , James Sunday Kehinde, Sunday Stephen A. Ajemunigbohun, , Justin M. O Gabriel (2012), "The Nature, Techniques and Prevention of Creatie Accounting: Empirical Evidence From Nigeria", eCanadian Journal of Accounting
and Finance, Vol. 1, No: 1, Pp.26-31
JONES, Michael (2011), Creative Accounting, Fraud and International Accounting Scandals, John Wiley &Sons Ltd., England
KARACAER,
Semra
, Pelin Ozek (2010), "Denetim Firmasının Büyüklüğü ve Kâr Yönetimi İlişkisi: İMKB Şirketleri Üzerinde Ampirik Bir Araştırma", Muhasebe ve Finansman Dergisi, No:48, pp.60-74
KUCUKKOCAOGLU, Güray, Cemal Küçüksözen (2005), "Gerçeğe Aykırı Finansal
Tabloların Ortaya Çıkarılması: İMKB Şirketleri Üzerine Amprik Bir Çalışma", Muhasebe ve Finansman Dergisi, No: 28, pp.160-171
19
AKADEMİK BAKIŞ DERGİSİ
Sayı: 38 Eylül - Ekim 2013
Uluslararası Hakemli Sosyal Bilimler E-Dergisi
ISSN:1694-528X İktisat ve Girişimcilik Üniversitesi, Türk Dünyası
Kırgız - Türk Sosyal Bilimler Enstitüsü, Celalabat - KIRGIZİSTAN
http://www.akademikbakis.org
LEE, Robert, Ronald Johnson, Philip Joyce (2008), Public Budgeting Systems, Jones & Bartlett Publishers Inc., 8th edition,
LEVITT, Arthur (1998), The Numbers Game, Remarks by Chairman of Securities And Exchange Commission
MCENROE, John E. (2007), "Perceptions of the Effect of Sarbanes-Oxley on Earnings Management Practices", Research in Accounting Regulation, Vol: 19, pp. 137-157
MULFORD, Charles W., Eugene E.Comiskey (2002), The Financial Numbers Game
Detecting Creative Accounting Practices, John Wiley & Sons, Inc., New York
NASER, Kamal H.M. (1993), Creative Financial Accounting. Its Nature and Use,
Prentice-Hall International, London.
NELSON, Mark W., John A. Elliott, Robin L. Tarpley (2003), "How Are Earnings
Managed? Example From Auditors", Accounting Horizons, Supplement 2003, pp.17-35
OMURGONULSEN, Mine, Ugur Omurgonulsen (2009), "Critical thinking about
creative accounting in the face of a recent scandal in the Turkish banking sector", Critical Perspectives on Accounting, Vol: 20, pp. 651-673
OSAZEVBARU, Henry Osahon (2012), "Creative Accounting And Firm's Market Value In Nigeria", Kuwait Chapter of Arabian Journal of Business and Management
Review, Vol. 2, No.3, pp.35-50
SAWABE, Norio (2005), "Co-evolution of Accounting Rules and Creative Accounting Instruments—The Case of a Rulesbased Approach to Accounting Standard Setting", Evol. Inst. Econ. Rev, Vol: 1, No: 2, pp. 177-195
SHAH, Atul K. (1998), "Exploring the influences and constraints on creative accounting in the United Kingdom", The European Accounting Review , Vol.:7, No:1,
pp.83-104
SHAH, Syed Zulfiqar Ali, Safdar Butt (2011), "Creative Accounting: A Tool to Help Companies in a Crisis or a Practice to Land Them into Crises", 2011 International Conference on Business and Economics Research IPEDR, Vol.16 , IACSIT Press, Singapore
STOLOWY, Herve, Gaeton Breton (2000), "A Framework for the Classification of Accounts
Manipulations", HEC Accounting & Management Control Working Paper, No.
708/2000
TSIPOURIDOU, Maria, Charalambos Spathis (2012), "Earnings management and the role of auditors in an unusual IFRS context: The case of Greece", Journal of International Accounting, Auditing and Taxation, Vol.:21, pp.62-78
UYAR, Umut, Ilhan Kucukkaplan (2011), "Finansal Tablolarda Yapilan Hile ve Hatalarin Firmalarin Hisse Senedi Getirilerine Etkisi", 3rd International Conference on Governance Fraud Ethics and Social Responsibility, June 7-11, 2011 Nevsehir
WANG, Cui (2008), A Close Examination on Creative Accounting from Theoretical, Practical and Subjective Perspectives, Unpublished Thesis of MA in Finance and Accounting, University of Nottingham
WILSON, George R.(2012), "The Effect of Sarbanes-Oxley on Earnings Management Behavior", Proceedings of the 18th International Business Research Conference
YAPING, Ning (2005), "The Theoretical Framework of Earnings Management", Canadian Social Science, Vol.1 No.3, pp.32-38