A study on the incentives influencing the practice of creative accounting in selected business establishments in Davao City
Clicks: 3
ID: 284679
2003
Article Quality & Performance Metrics
Overall Quality
Not rated
Combines reader engagement with the AI quality analysis. This
article has not been analysed, so there is no overall score —
reader engagement is measured and shown alongside.
Reader Engagement
Emerging Content
0.6
/100
3 views
2 readers
AI Quality Assessment
Not analyzed
Readership in this journal
EmergingRanked #3,010 of 3,757 articles by views in Malay Journal
Most read
Least read
Bar heights use a square-root scale. Only the 120 most-read articles are drawn; the journal has 3,757 in total.
Mint this article as an NFT
Not yet mintedCreate a permanent, verifiable on-chain record of this article on the Scimatic Network. The NFT is held in your Journament account, and you can withdraw it to your own wallet at any time.
5
SUSD
one-off · no wallet required
Abstract
This study is primarily based on the premise that the quality of reported financial statement information depends on the incentives faced by managers when preparing them. While previous studies identified varying incentives to the practice of creative accounting, it is not clear which incentives actually influence the practice of creative accounting in the Philippines particularly in Davao City. This therefore provides a rare opportunity to study the interaction between creative accounting and the underlying incentives. This study did not only prove the widespread use of creative accounting practices as observed by auditors in Davao City but that it also unveils that the most influencing incentive to its increasing practice is for companies to either Reduce taxes or Obtain bank loans. And that the most frequent creative accounting practice for conservative centers on Expensing rather than capitalizing costs and that the reverse is true for aggressive i.e., Capitalizing rather than expensing costs. Results of the Multiple Linear Regression Analyses reveal that only the incentives Related party transactions and Increased volatility in market-related elements, interest, inflation, and exchange rates will significantly influence the practice of conservative creative accounting in Davao City and that only the incentives Related party transactions and Increased volatility in market-related elements, interest, inflation, and exchange rates will significantly influence the practice of aggressive creative accounting in Davao City.
| Reference Key |
persistent_1760653371_68f1703b0c97c
Use this key to autocite in the manuscript while using
SciMatic Manuscript Manager or Thesis Manager
|
|---|---|
| Authors | Padayogdog, Christie R. |
| Journal | Malay Journal |
| Year | 2003 |
| DOI |
DOI not found
|
| URL | |
| Keywords | Keywords not found |
Citations
No citations found. To add a citation, contact the admin at info@scimatic.org
Comments
No comments yet. Be the first to comment on this article.