Creative accounting and its influence on corporate performance and financial reporting: A case study of Kosovo

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dc.contributor.authorAbdurrahmani, Enis
dc.contributor.authorDoğan, Zeki
dc.date.accessioned2024-11-07T10:40:02Z
dc.date.available2024-11-07T10:40:02Z
dc.date.issued2021
dc.departmentNiğde Ömer Halisdemir Üniversitesi
dc.description.abstractAs it is known, Kosovo is a newly established and developing country. Naturally, creative accounting practices in Kosovo are becoming more frequent due to gaps and weaknesses in management and audit quality. This study aims to examine the relationship between creative accounting and corporate performance and management, as well as the impact of managers’ ethics including audit period on financial reporting and creative accounting limitation. The study adopted a survey-based approach. The questionnaires were distributed among 159 managers, auditors, and head accountants. Linear regression was used to analyze the hypotheses. The research results confirmed the rejection of the first hypothesis, as the mean is less than 3 (the average on a five-point Likert scale). The results confirmed that creative accounting has a significant impact on corporate performance. The results also confirmed the second hypothesis as the mean is greater than 3.5 (the average on a five-point Likert scale). Thus, managers’ ethics have a significant effect on the reliability of financial statements. In addition, the research results confirmed the acceptance of the third hypothesis, as the mean is greater than 3 (the average on a five-point Likert scale), thus there is a positive influence of the audit period on creative accounting limitation. The study found a negative impact of creative accounting on corporate performance. Furthermore, a significant effect of managers’ ethics on financial statements’ reliability was concluded; and finally, the findings concluded that audit period and quality could significantly contribute to the creative accounting limitation. © Enis Abdurrahmani, Zeki Doğan, 2021
dc.identifier.doi10.21511/ppm.19(4).2021.31
dc.identifier.endpage394
dc.identifier.issn1727-7051
dc.identifier.issue4
dc.identifier.scopus2-s2.0-85122574122
dc.identifier.scopusqualityQ2
dc.identifier.startpage385
dc.identifier.urihttps://doi.org/10.21511/ppm.19(4).2021.31
dc.identifier.urihttps://hdl.handle.net/11480/11382
dc.identifier.volume19
dc.indekslendigikaynakScopus
dc.language.isoen
dc.publisherLLC CPC Business Perspectives
dc.relation.ispartofProblems and Perspectives in Management
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_20241106
dc.subjectAgency problem
dc.subjectAudit period
dc.subjectEarning management
dc.subjectFinancial statements
dc.subjectShareholder theory
dc.subjectSignaling theory
dc.titleCreative accounting and its influence on corporate performance and financial reporting: A case study of Kosovo
dc.typeArticle

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