A study on the incentives influencing the practice of creative accounting in selected business establishments in Davao City

• Main Author: Padayogdog, Christie R.
• Format: text
• Language: English
• Published: Animo Repository 2003
• Subjects: Earnings management; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_masteral/3125; https://animorepository.dlsu.edu.ph/context/etd_masteral/article/9963/viewcontent/CDTG003598_Fedited.pdf
• Institution: De La Salle University

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 act...