...Spyros Baralexis The great majority of the studies conducted on the problem of creative accounting concerns large countries with developed capital markets. Their results are not necessarily applicable to small countries that have a different setting. Thus, this opinion study investigates why, how...

... of client earnings announcements ”, Accounting, Organizations and Society , pp. 487 ‐ 512 . © MCB UP Limited 1998 Accounting principles Auditing Creative accounting Kinney (1986), extending a study undertaken earlier by Cushing and Loebbecke (1986), classified accounting firms...