Financial Information Manipulation and Its Effects on Investor Demands: The Case of BIST Bank

Atabay, Esra; Dinç, Engin

doi:10.1108/s1569-375920200000102007

Cited by 8 publications

(8 citation statements)

References 2 publications

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“…Organizations present their annual financial results to the public, which describe all data related to their financial position, cash flow, and company performance. Earlier studies have stated that these data are very useful to many users, i.e., private and public users, while making economic decisions [15]. For instance, financial statements can affect the election of the bank owner [16].…”

Section: Creative Accounting and Financial Reporting Qualitymentioning

confidence: 99%

The Moderating Effects of Corporate Social Responsibility on the Relationship between Creative Accounting Determinants and Financial Reporting Quality

et al. 2022

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The banking sector is reflected as an essential element in the structure of any economy that leads to the growth of financial capacity for various individuals, organizations, businesses, and countries worldwide. Accounting activities are shown in the financial reports of banks, while the relevant literature has found that creative accounting highly impacts the quality of financial reporting. However, previous studies indicated the limited impacts of creative accounting determinants on the quality of financial reporting, whereas the phenomenon of financial reporting quality is still on the track of generating renewed research interests. The present research investigated the implications of corporate social responsibility on enhancing the impacts of the determinants of creative accounting and the quality of financial reporting in the context of commercial banks. A deductive research approach driven by a survey questionnaire was used as the research methodology to attain the objectives. Accordingly, purposive sampling was used to collect responses from 364 employees of Iraqi commercial banks (with a response rate of 72.8%). The data were analyzed statistically using the SPSS v.25 and AMOS v.24 software. The results show significant impacts of corporate social responsibility in moderating the relationship between the determinants of creative accounting and financial reporting quality of banks towards competitive advantages.

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Section: Creative Accounting and Financial Reporting Qualitymentioning

confidence: 99%

The Moderating Effects of Corporate Social Responsibility on the Relationship between Creative Accounting Determinants and Financial Reporting Quality

et al. 2022

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“…The organisations present their annual financial results to the public, which describes all data related to their financial position, cash flow, and company performance. Earlier studies have stated that this data is very useful to many users (i.e., private and public) for making some economic decisions [17]. For instance, financial statements can affect the election of the bank owner [18].…”

Section: Theoretical Background 21 Creative Accounting Determinants A...mentioning

confidence: 99%

Creative Accounting Determination and Financial Reporting Quality: The Integration of Transparency and Disclosure

Hussin

Haddad

Almubaydeen

et al. 2022

Journal of Open Innovation: Technology, Market, and Complexity

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The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still prevalent, resulting in poor quality financial reporting. The present study investigated the moderating role of transparency and disclosure with respect to enhancing the impact of creative accounting determinants and financial reporting quality in the context of commercial banking. A deductive research method driven by a survey questionnaire is used to examine the proposed hypotheses and attain the designed objectives. The analysed data provide a theoretical conceptualisation and practical validation for the integration of the moderator in the relationship between creative accounting determinants and financial reporting quality in banks, with significant advantages. Furthermore, the present research findings show that the degree of impact for creative accounting determinants is linked to the aspects of transparency and disclosure. Lastly, the results present concurrent evidence of the flexibility of creative accounting determinants with implications for transparency and disclosure and financial reporting quality.

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“…Atabay and Dinc [15] xác định BCTC có thao túng nếu ý kiến của kiểm toán độc lập không phải là Ý kiến chấp nhận toàn phần.…”

Section: Khái Niệm Về Thao Túng Bctcunclassified

Các Yếu Tố Ảnh Hưởng Đến Sự Thao Túng Báo Cáo Tài Chính Đối Với Các Doanh Nghiệp Niêm Yết Tại Sở Giao Dịch Chứng Khoán Hà Nội

Anh¹,

Hạnh²,

Nhã³

et al. 2022

TNUJST

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Nghiên cứu này được thực hiện nhằm phân tích các yếu tố ảnh hưởng đến sự thao túng báo cáo tài chính của các doanh nghiệp được niêm yết tại Sở giao dịch chứng khoán Hà Nội (HNX) thông qua mô hình hồi quy logisic. Bộ dữ liệu được sử dụng gồm 103 báo cáo tài chính của 71 doanh nghiệp niêm yết tại Sở giao dịch chứng khoán Hà Nội giai đoạn 2016–2019. Đa số các công ty được điều tra hoạt động trong lĩnh vực bất động sản (34,21%) hoặc kinh doanh dịch vụ tiện ích (26,32%). Kết quả phân tích cho thấy có 38 báo cáo được xếp vào nhóm có thao túng. Kết quả mô hình logistic cho thấy khả năng thao túng báo cáo tài chính có tương quan nghịch với hai biến TATA và FIRM AGE. Khả năng thao túng báo cáo tài chính cao hơn khi các biến AQI, SGAI, CAF và TONGTS tăng lên. Từ kết quả này, nghiên cứu đã đề xuất bốn giải pháp với mục đích nâng cao tính minh bạch và giảm thiểu vấn đề thao túng thông tin trong báo cáo tài chính được kiểm toán hằng năm từ góc độ nội bộ doanh nghiệp.

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Financial Information Manipulation and Its Effects on Investor Demands: The Case of BIST Bank

Cited by 8 publications

References 2 publications

The Moderating Effects of Corporate Social Responsibility on the Relationship between Creative Accounting Determinants and Financial Reporting Quality

The Moderating Effects of Corporate Social Responsibility on the Relationship between Creative Accounting Determinants and Financial Reporting Quality

Creative Accounting Determination and Financial Reporting Quality: The Integration of Transparency and Disclosure

Các Yếu Tố Ảnh Hưởng Đến Sự Thao Túng Báo Cáo Tài Chính Đối Với Các Doanh Nghiệp Niêm Yết Tại Sở Giao Dịch Chứng Khoán Hà Nội

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