اثنیعشری، حمیده، اسدی، غلامحسین و قهرائی، احسان (1399). رابطه الگوهای مدیریت سود با ادراک سرمایهگذاران. پژوهشهای حسابداری مالی، 12 (3)، 62-45.
اسدی، امیرحسین، بدیعی، حسین، دارابی، رویا و نورالهزاده، نوروز (1403). ارزیابی پیشرانهای کلیدی بروز حسابداری خلاقانه در آینده مشروعیت گزارشگری مالی شرکتها. پژوهشهای تجربی حسابداری، 14 (3)، 312-273.
افلاطونی، عباس (1398). اقتصادسنجی در پژوهشهای مالی و حسابداری. انتشارات ترمه، چاپ اول، تهران.
دموری، داریوش، عارفمنش، زهره و عباس موصلو، خلیل (1390). بررسی رابطه بین هموارسازی سود، کیفیت سود و ارزش شرکت در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. پژوهشهای حسابداری مالی، 3 (1)، 54-39.
چهاردهچریکی، معصومه، بولو، قاسم، رئیسی وانانی، ایمان، باباجانی، جعفر و تقوی فرد، محمدتقی (1401). شناسایی و رتبهبندی شاخصهای حسابداری خلاقانه با استفاده از تکنیک فرآیند تحلیل شبکهای. حسابداری و منافع اجتماعی، 12(1)، 21-40.
کردستانی، غلامرضا، تاتلی، رشید و کوثریفر، حمید (1393). ارزیابی توان پیشبینی مدل تعدیل شده التمن از مراحل درماندگی مالی نیوتن و ورشکستگی شرکتها. دانش سرمایهگذاری، (1) 3، 99-83.
محمدی، فرزانه، صفری گرایلی، مهدی، عربزاده، میثم و فرزینفر، علیکبر (1402). طراحی مدل علل زمینهای ایجاد کننده حسابداری خلاقانه. بررسیهای حسابداری و حسابرسی، 30 (3)، 561-532.
محمدی، فرزانه، صفری گرایلی، مهدی، عرب زاده، میثم و فرزین فر، علی اکبر (1402). بررسی تأثیر حسابداری خلاقانه بر ادراک ناهمگون سرمایهگذاران. پژوهشهای کاربردی در گزارشگری مالی، 12(2)، 103-143.
Abata, M. A., & Migiro, S. O. (2016). Corporate governance and management of earnings: Empirical evidence from selected Nigerian-listed companies. Investment Management and Financial Innovations, 13(2), 189–205.
Aflatooni, Abbas (2019). Econometrics in Financial and Accounting Research. Termeh Publications, First Edition, Tehran. [in Persian]
Ahmed, S. (2013). Measuring quality of reported earnings’ response to corporate governance reforms in Russia. Journal of Accounting in Emerging Economies, 3(1), 21–46.
Akpanuko, I., Emenyonu, C., & Nwakoby, I. (2018). Unfair reporting and corporate failures: The role of creative accounting in Nigeria. Journal of Financial Integrity, 20(3), 90-105.
Alam, N., Ramachandran, J., & Nahomy, A. H. (2020). The impact of corporate governance and agency effect on earnings management A test of the dual banking system. Research in International Business and Finance, 54, 101-142.
Altman, E. (2020). Corporate failure and bankruptcy prediction. New York: Wiley.
Anyadiegwu, A. (2019). Tax avoidance and financial performance: A case study of Nigerian companies. Journal of Corporate Taxation, 32(3), 150-165.
Arnis, N., Karamanis, K., & Kolias, G. (2019). Detecting Creative Accounting in Businesses in Financial Distress. Accounting and Finance Research, 8(2), 232-244.
Asnaashari, H., Asadi, G. and Ghahraie, E. (2020). The Relationship between Earnings Management Patterns with Investors’ Sentiment. Financial Accounting Research, 12(3), 45-62. doi: 10.22108/far.2020.120491.1567 [in Persian]
Asadi, A., Badiei, H., Darabi, R. and Noorolahzade, N. (2024). Evaluation of the Emergence Key Drivers of Creative Accounting in the Future of Financial Reporting Legitimacy. Empirical Research in Accounting, 14(2), 273-312. doi: 10.22051/jera.2024.45015.3168[in Persian]
Bankole, F., Abimbola, A., Johnson, C., & Williams, D. (2018). Creative accounting practices in the corporate world. Journal of Accounting Ethics, 10(3), 112-128.
Barth, M. E., Landsman, W. R., & Lang, M. H. (2008). International accounting standards and accounting quality. Journal of Accounting Research, 46(3), 467–498.
Bello, A. (2011). Corporate governance and accounting ethics in Nigeria. In International Conference on Management Proceeding, 2011, 1–17.
Blue, G., Chahrdahcheriki, M., Rezaee, Z., & Khotanlou, M. (2024). A model for predicting creative accounting in emerging economies. International Journal of Accounting & Information Management, ahead-of-print.
Brown, R., & Garcia, M. (2022). The role of financial statements in decision-making. Financial Reporting Review, 25(1), 45-58.
Chahrdahcheriki, M., Blue, G., raeisi vanani, I. , Babajani, J. and Taghavifard, M. T. (2022). Identifying and Ranking creative accounting Indicators Using Analytic Network Process. Journal of Accounting and Social Interests, 12(1), 21-40. doi: 10.22051/jaasci.2022.39571.1677[in Persian]
Damoori, D., Arefmanesh, Z. and Abasi Muselo, K. (2011). Investigating the relation between income smoothing, earnings quality and firm value. Financial Accounting Research, 3(1), 39-54. [in Persian]
Debbarma, J., & Roy, C. (2023). Effects of Corporate Governance on Creative Accounting Practices: Evidence from NSE-listed Companies in India. Indian Journal of Corporate Governance, 16(1), 52-78.
Dechow, P. M., Sloan, R., & Sweeney, A. P. (1995). Detecting earnings management. The Accounting Review, 70(2), 193–225.
Diana, E. B., Bogdana, B. V., Liliana & Popa, L. (2014). “Colorful” approach regarding creative accounting: an introspective study based on the association technique. Accounting and Management Information Systems, 13(4), 643–664.
Doan, H., Tran, P., & Nguyen, T. (2020). Advantages of income smoothing: A comparative analysis. Journal of Financial Strategies, 30(2), 90-105.
Dumitrescu, A. S. (2014). Creative accounting. Economic Publishing House.
Eckel, N. (1981). The income smoothing Hypothesis revisited. Abacus, 17(1), 28-40.
Essien, E. N., Fabian, A. O. (2021). Impact of Creative Accounting Practices on Business Failure in the Nigerian Aviation Industry. IOSR Journal of Economics and Finance, 12(4), 46-51.
Ghazali, A. W., Shafie, N. A., & Sanusi, Z. M. (2015). Earnings management: An analysis of opportunistic behaviour, Monitoring mechanism and financial distress. Procedia Economics and Finance, 28, 190–201.
González, M., Rodríguez, P., García, L., & Martínez, S. (2022). Long-term returns and corporate failure: An empirical investigation. Journal of Financial Analysis, 42(4), 150–165.
Hamna, R., & Emmanuel, A. (2017). Creative accounting practices: A review of literature. Journal of Accounting Research, 20(3), 110-125.
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50 (2-3), 127–178.
Hasan, S., Kassim, A. A. M., & Hamid, M. A. A. (2020). The impact of audit quality, audit committee and financial reporting quality: Evidence from Malaysia. International Journal of Economics and Financial Issues, 10(5), 272–281.
Ibanichuka, E. A. L., & Ihendinihu, J. U. (2012). Creative accounting and implication for dividend financial sub-sector of Nigerian payout of companies in the economy: Mediterranean Journal of Social Sciences, 3(15), 125.
Ijeoma, C., & Aronu, C. (2019). The impact of accounting fraud on corporate failure: Evidence from Nigeria. Journal of Financial Integrity, 14(2), 75-88.
Izedonmi, F., & Olayemi, A. (2018). Regulatory framework and enforcement mechanisms: Impact on discretionary accrual management in Nigeria. Journal of Financial Regulation, 21(2), 45-60.
Jones, M. (2011). Creative accounting, fraud and international accounting scandals. John Willy and Sons Ltd.
Kordestani, Gh, Tutli, R & Kowsarifar, H (2014). Evaluating the predictive power of the modified Altman model of Newton's stages of financial distress and corporate bankruptcy. Knowledge Invesement, (1) 3, 83-99. [in Persian]
Lin, Z. J., & Liu, M. (2010). The determinants of auditor switching from the perspective of corporate
governance in China. Advances in Accounting, 26(1), 117–127.
Merchant, K. A. and Rockness, J. (1994). The ethics of managing earnings: an empirical investigation. Journal of Accounting and Public Policy, 13, 79-94.
Mohammadi, F., Safari Gerayli, M., Arabzadeh, M. and Farzinfar, A. A. (2023). Designing a Domain-specific Causal Model for Creative Accounting. Accounting and Auditing Review, 30(3), 532-559. doi: 10.22059/acctgrev.2023.351110.1008751 [in Persian]
Mohammadi, F., Safari Gerayli, M. , Arabzadeh, M. and Farzinfar, A. A. (2023). Investigating the impact of creative accounting on investors' heterogeneous perceptions. Applied Research in Financial Reporting, 12(2), 103-143. [in Persian]
Norri, M. (2013). The challenge of accounts controller for creative accounting techniques. The Journal of Administration and Economics, 96, 189–202.
Odia, J. O., & Ogiedu, K. O. (2013). Corporate governance, regulatory agency and creative accounting practices in Nigeria. Mediterranean Journal of Social Sciences, 4(3), 55–66.
Okoye, I. E., & Alao, B. (2008). The ethics of creative accounting in financial reporting: The challenges of regulatory agencies in Nigeria. The Certified National Accountant, 16, 45–55.
Olayinka, A., & Adekola, O. (2021). Corporate failure in Nigeria: A resultant effect of creative accounting. Journal of Corporate Governance, 28(4), 150-165.
Olojede, P., Iyoha, F., Egbide, B. C., & Erin, O. (2020). Regulatory agencies and creative accounting practices in Nigeria. Problems and Perspectives in Management, 18(3), 465–478.
Oshodin, E., & Iyafekhe, C. (2022). Does Opportunistic Creative Accounting or Informative Creative Accounting Lead to Corporate Failure? International Journal of Accounting, Economics & Finance Perspectives, 2(1), 98-117.
Paul, O., Francis, I., & Ben-Caleb, E. (2020). Corporate governance and creative accounting practices in the listed companies in Nigeria. Academy of Accounting and Financial Studies Journal, 24(4), 1–20.
Rachdi, H., Boukthir, A., Hammami, S., & Ben Said, H. (2021). Financial reasons for corporate failure: A case study approach. International Journal of Business Studies, 7(4), 75-88.
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335–370.
Sani, A. B., & Owoade, R. O. (2021). Impact of corporate governance mechanism in mitigating creative accounting practice of listed conglomerate companies in Nigeria. Asian Journal of Economics, Business and Accounting, 21(6), 39–50.
Schipper, K. (1989). Commentary on creative accounting. Accounting Horizons, 3, 91-102.
Smith, J., & Jones, A. (2021). Influence of creative accounting on share prices: Evidence from equity issues. Journal of Financial Management, 28(2), 45-62.
Soyemi, K., Afolabi, O. V., & Obigbemi, I. F. (2021). External audit quality and clients’ corporate governance mechanisms in Nigeria: Any nexus? Journal of Research in Emerging Markets, 3(2), 44–59.
Stolowy, H. (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.
Taylor, M., Brown, E., Wilson, J., & Anderson, K. (2023). Mechanisms to curb corporate reporting malpractices in Nigeria. Journal of Corporate Governance, 12(1), 32–48.
Tokoni, M. A. & Paul, O. A. (2023). Creative Accounting and Corporate Failure in Nigeria: Managers Perception in Listed Manufacturing Companies. Scholarly Journal of Management Sciences Research, 2(11), 36-49.
Ubesie, O., Ibegbulem, A., & Nwude, I. (2022). Ethical considerations in creative accounting practices. Journal of Business Ethics, 40(4), 180-195.
Vladu, A. B., & Matis, D. (2010). Corporate governance and creative accounting: Two concepts strongly connected? Some intersting insights hig h lighted by constructing the internal history of a literature. AnnalesUniversitatis Apulensis-Series Oeconomica, 12(1), 332–346.
Warfield, T. D., Wild, J. J., & Wild, K. L. (1995). Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics, 20(1), 61–91.
Watts, R., & Zimmermann, J. (1986). Positive accounting theory. Prentice-Hall.
White, D., & Lee, S. (2020). The impact of flexibility in accounting guidelines on creative accounting practices. Journal of Financial Management, 18(3), 150-165.
Wilson-Oshilim, U. D., Odubuasi, A. C., & Omoye, A. S. (2024). Creative Accounting and Corporate Failures on Nigeria Listed Firms. European Journal of Accounting, Auditing and Finance Research, 12(8), 1-18.
Yazar Soyadı, E. (2020). The effect of firm characteristics and good corporate governance characteristics to earning management behaviors. Journal of Accounting Finance and Auditing Studies (JAFAS), 6(2), 31–49.
Zaidi, U. K., Akhter, J., & Akhtar, A. (2018). Window dressing of financial statements in the era of digital finance: A study of small cap Indian companies. Metamorphosis: A Journal of Management Research, 17(2), 67–75.
)