Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

Creative accounting and investment decision in listed manufacturing firms in Nigeria

SIYANBOLA Trimisiu Tunji
  • SIYANBOLA Trimisiu Tunji
  • Department of Accounting, School of Management Sciences, Babcock University, Ilisan- Remo, Ogun State, Nigeria.
  • Google Scholar
BENJAMIN, Rebecca Deborah
  • BENJAMIN, Rebecca Deborah
  • Department of Accounting, School of Management Sciences, Babcock University, Ilisan- Remo, Ogun State, Nigeria.
  • Google Scholar
AMUDA Motunronke Bintu
  • AMUDA Motunronke Bintu
  • Department of Accounting, School of Management Sciences, Babcock University, Ilisan- Remo, Ogun State, Nigeria.
  • Google Scholar
LLOYD Janet Flomo
  • LLOYD Janet Flomo
  • Department of Accounting, School of Management Sciences, Babcock University, Ilisan- Remo, Ogun State, Nigeria.
  • Google Scholar


  •  Received: 18 October 2019
  •  Published: 31 January 2020

References

Ahmed YAI (2017). The impact of creative accounting techniques on the reliability of financial reporting with particular reference to Saudi auditors and academics. International Journal of Economics and Financial Issues 7(2):283-291.

 

Akenbor C, Ibanichuka E (2012). Creative accounting practices in Nigerian banks. An International Multidisciplinary Journal Ethiopia 6(3):23-34.
Crossref

 
 

Ali SSZ, Butt S, Tariq YB (2011). Use or abuse of creative accounting techniques. International Journal of Trade, Economics and Finance 2(6):1-20.

 
 

Amat O, Gowthorpe C (2010). Creative accounting: Nature, incidence and ethical issues. Journal of Economic Literature Classification M4:11-15.

 
 

Amatorio I (2005). Creative accounting nature incidence and ethnic issues. Journal of Economic Literature Classification 2005:1-6.

 
 

Anaja B, Onoja EE (2015). The role of financial statements on investment decision making: a case of United Bank of Africa Plc. European Journal Business, Economics and Accountancy 3(2):12-36.

 
 

Ashari N, Koh H, Tan S, Wong W (1994). Factors affecting income smoothing among listed companies in Singapore. Accounting and Business Research 24(96):291-301.
Crossref

 
 

Bowen RM, Rajgopal S, Venkatachalam, M (2008). Accounting discretion, corporate governance and firm performance. Contemporary Accounting Research 25(2):351-405.
Crossref

 
 

Chen HL (2013). CEO Tenure and R&D Investment: The moderating effect of Board capital. The Journal of Applied Behavioural Science 49(4):437-459.
Crossref

 
 

Dowling J, Preffer, J (1975). Organisational legitimacy: social values and organizational behavior. Pacific Sociological Review 18(1):122-136.
Crossref

 
 

Essien EA, Ntiedo JU (2018). The influence of creative accounting on the credibility of accounting reports. Journal of Financial Reporting and Accounting 16(2):292-310.
Crossref

 
 

Ezeani E, Ogbonna I, Ezemoyih M (2012). The effect of creative accounting on the job performance of accountants (auditors) in reporting financial statement in Nigeria. Kuwait Chapter of Arabian Journal of Business and Management Review 33(845):1-30.

 
 

Farlex (2012). Financial Dictionary. USA. Farlex Inc.

 
 

Fizza T, Qaisar AM (2015). Creative accounting and financial reporting: Model development and empirical testing. International Journal of Economics and Financial Issues 5(2):544-551.

 
 

Farooq A, Sajid M (2015). Factors Affecting Investment Decision Making: Evidence from Equity Fund Managers and Individual Investors in Pakistan. Research Journal of Finance and Accounting 6(9):135-141.

 
 

Gaara OA, Aladah AK, Abotaman M (2015). The effect of financialists' awareness about creative accounting practices on cashflow statement. Managerial Sciences 1:227-246.

 
 

Gabar SN (2015). The impact of creative accounting techniques on the reliability of financial data, field study on some public companies in Iraq. Algary for Managerial and Economics Science Journal, Alkofa University 32:238-264.

 
 

Guthrie J, Cuganesan S, Ward L (2007). Extended performance reporting: evaluating corporate social responsibility and intellectual capital management. Issues in Social and Environmental Accounting 1(1):1-25.
Crossref

 
 

Ijeoma NB (2014). The effect of creative accounting on the Nigerian Banking Industry. International Journal of Managerial Studies and Research 2(10):13-21.

 
 

Khamangy B, Sadeegy M (2015). The real of creative accounting practices in Algerian environment and how to exclude from financial reporting. The Journal of Algerian Enterprises 8:61-78.

 
 

Leyira CM, Okeoma C (2014). The impact of creative accounting on organizational effectiveness: a study of manufacturing firms in Nigeria. British Journal of Economics Management and Trade 10:2107-2122.
Crossref

 
 

Mousa GA, Hassan NT (2015). Legitimacy theory and environmental practices: short notes. International Journal of Business and Statistical Analysis 2(1):41-52.
Crossref

 
 

Nag AK (2015). Is creative accounting ethical: An analysis into pros and cons. Indian Journal of Applied Research 5(2):83-84.

 
 

Nangih E (2017). Nexus between creative accounting practices and financial statements quality in Nigeria: A reflection of oil servicing companies in Port Harcourt metropolis. Journal of Accounting and Financial Management 3(3):64-71.

 
 

Ndebugri H, Tweneboah SE (2017). Analyzing the Critical Effect of Creative Accounting Practice in the Corporate Sector of Ghana. Available at: 

View
Crossref

 
 

Obara LC, Nangih E (2017). International Public Sector Accounting Standards (IPSAS) Adoption and Governmental Financial Reporting in Nigeria-An Empirical Investigation. Journal of Advances in Social Science and Humanities 3(01):1-11.

 
 

Okere W, Imeokparia L, Ogunlowore J, Isiaka M (2018). Corporate social responsibility and investment decisions in listed manufacturing firms in Nigeria. Journal of Economics, Management and Trade 21(4):1-12.
Crossref

 
 

Osisioma BC, Enahoro JA (2006). Creative accounting and option of total quality accounting in Nigeria. Journal of Global Accounting 2(1):5-15.

 
 

Pandey IM (2005). What drives the shareholder value? Asian Academy of Management Journal of Accounting and Finance 1(1):105-120.

 
 

Paolone F, Magazzino C (2014). Earnings Manipulation among the Main Industrial Sectors. Evidence from Italy. Economia Aziendale Online 5(4):253-261.

 
 

Patrick ZI, Tavershima A, Eje EB (2017). The effect of financial information on investment decision making by shareholders of Banks in Nigeria. IOSR Journal of Economics and Finance 8(10):20-31.
Crossref

 
 

Sanusi B, Izedonmi PF (2014), Nigerian commercial banks and creative accounting practices. Journal of Mathematical Finance 4:75-83.
Crossref

 
 

Stolowy H, Breton G (2004). Accounts manipulation: A literature review and proposed conceptual framework. Review of Accounting and Finance 3(1):5-92.
Crossref

 
 

Ubogu FE (2019). Effect of creative accounting on shareholders' wealth in business organization: a study of selected banks in Delta State in Nigeria. International Journal of Social Sciences and Humanities Review 2(2):44-62.

 
 

Virlics A (2013). Investment decision making and Risk. Procedia Economics and Finance 6(1):169-177.
Crossref

 
 

Umobong AA, Ibanichuka EAL (2016). Accounting manipulations and firms' financial performance: Evidence from Nigeria. European Journal of Accounting, Auditing and Finance Research 4(10):30-47.

 
 

Wokukwu K (2015), Creative accounting: Unethical accounting and financial practices designed to boost earnings and to meet financial market expectations. Journal of Business and Economics Policy 2(1):39.