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Keywords: Intrinsic objectivity
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Journal Articles
Ontological basis of the creative accounting phenomenon as a financial misstatement
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (3): 650–676.
Published: 29 February 2024
... provides the creative accounting framework of the existence of three categories. There are 6 components and 35 themes during 12 interviews. In the quantitative section, it was determined that two factors, namely the type of ownership firms and intrinsic objectivity, are the most effective drivers...
