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dc.contributor.authorMalik, Ali
dc.contributor.authorLiu, J.
dc.contributor.authorKyriacou, O.
dc.identifier.citationMalik , A , Liu , J & Kyriacou , O 2011 , ' Creative accounting practice and business performance : evidence from Pakistan ' , International Journal of Business Performance Management , vol. 12 , no. 3 , pp. 228-241 .
dc.identifier.otherPURE: 356763
dc.identifier.otherPURE UUID: 1d2c1d8e-b690-4228-8ea8-2695026abd76
dc.identifier.otherScopus: 79955433699
dc.descriptionOriginal article can be found at : Copyright Inderscience [Full text of this article is not available in the UHRA]
dc.description.abstractThis paper explores the issue of creative accounting and evidence of its use in Pakistan. The financial characteristics of Pakistani companies, officially or publically identified for using some form of creative accounting are investigated and explored. Through the use of financial ratios and a control sample of companies identified for not having used creative accounting are analysed and compared. Survey results show statistically significant differences in sample-control comparison of ratios and indicate that there appears to be a convergence of opinions on the use of such practices. Further, the findings provide evidence that financial characteristics, as measured by ratios, could be used as a tool to identify companies that are likely to be involved in creative accounting and therefore form a basis for measuring, controlling and influencing how company performance may be perceived.en
dc.relation.ispartofInternational Journal of Business Performance Management
dc.subjectcreative accounting
dc.subjectperformance measurement
dc.subjectratio analysis
dc.titleCreative accounting practice and business performance : evidence from Pakistanen
dc.contributor.institutionSocial Sciences, Arts & Humanities Research Institute
dc.contributor.institutionDepartment of Accounting, Finance and Economics
dc.contributor.institutionFinance and Accounting Research Unit
dc.contributor.institutionCentre for Research on Management, Economy and Society
dc.description.statusPeer reviewed
rioxxterms.typeJournal Article/Review

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