Professional Documents
Culture Documents
Creative Accounting
Creative Accounting
Creative Accounting
Abed, I. A., Hussin, N., Haddad, H., Almubaydeen, T. H., & Ali, M. A. (2022). Creative
accounting determination and financial reporting quality: The integration of
transparency and Disclosure. Journal of Open Innovation: Technology, Market, and
Complexity, 8(1), 38. https://doi.org/10.3390/joitmc8010038
Anderson, D., & Suzuki, T. (2014). Financialisation of Global Markets: The role of private
sector accounting standard setting. Law and Financial Markets Review, 8(1), 20–26.
https://doi.org/10.5235/17521440.8.1.20
Desai, M. A., & Dharmapala, D. (2009). Corporate tax avoidance and firm value. Review of
Economics and Statistics, 91(3), 537–546. https://doi.org/10.1162/rest.91.3.537
Ellili, N. O. (2022). Impact of ESG disclosure and Financial Reporting Quality on Investment
Efficiency. Corporate Governance: The International Journal of Business in Society,
22(5), 1094–1111. https://doi.org/10.1108/cg-06-2021-0209
Gao, W., Li, M., & Zou, C. (2022). Analysis of the impact of ESG on Corporate Financial
Performance under the epidemic based on static and dynamic panel data. Wireless
Communications and Mobile Computing, 2022, 1–12.
https://doi.org/10.1155/2022/6851518
Grinberga-Zalite, G., & Zvirbule, A. (2022). ESG investing issues in food industry
enterprises: Focusing on on-the-job training in waste management. Social Sciences,
11(9), 424. https://doi.org/10.3390/socsci11090424
Gupta, C. M., & Kumar, D. (2020). Creative accounting a tool for financial crime: A review
of the techniques and its effects. Journal of Financial Crime, 27(2), 397–411.
https://doi.org/10.1108/jfc-06-2019-0075
Henisz, W., Koller, T., & Nuttall, R. (2021, June 23). Five ways that ESG creates value.
McKinsey & Company. Retrieved November 7, 2022, from
https://www.mckinsey.com/capabilities/strategy-and-corporate-finance/our-insights/
five-ways-that-esg-creates-value
Hicks, R. (2022, October 10). 'it shouldn't fall on us all the time': Nestlé CEO pushes back on
corporate responsibility for plastic pollution. Eco. Retrieved November 7, 2022, from
https://www.eco-business.com/news/it-shouldnt-fall-on-us-all-the-time-nestle-ceo-
pushes-back-on-corporate-responsibility-for-plastic-pollution/?sw-signup=true
Howard M. &Jeremy Perler, S. (2010, May 6). Financial shenanigans: How to detect
accounting gimmicks & fraud in financial reports, Third Edition. Apple Books.
Retrieved November 6, 2022, from https://books.apple.com/us/book/financial-
shenanigans-how-to-detect-accounting-gimmicks/id498456646
Kamau, C.G., A.N. Mutiso and D.M. Ngui, 2012. Tax avoidance and evasion as a
factor influencing ‘creative accounting
Kim, S., & Li, Z. (F. (2021). Understanding the impact of ESG practices in Corporate
Finance. Sustainability, 13(7), 3746. https://doi.org/10.3390/su13073746
Kramer, M. R., & Pfitzer, M. W. (2022). The Essential Link Between ESG Targets &
Financial Performance. Harvard Business Review, 100(5), 128–137.
Lau, C. K., & Ooi, K. W. (2016). A case study on Fraudulent Financial Reporting: Evidence
from Malaysia. Accounting Research Journal, 29(1), 4–19. https://doi.org/10.1108/arj-
11-2013-0084
Li, S., & Richie, N. (2016). Income smoothing and the cost of debt. China Journal of
Accounting Research, 9(3), 175–190. https://doi.org/10.1016/j.cjar.2016.03.001
Maaloul, A., Zéghal, D., Ben Amar, W., & Mansour, S. (2021). The effect of environmental,
social, and governance (ESG) performance and disclosure on cost of debt: The
mediating effect of corporate reputation. Corporate Reputation Review.
https://doi.org/10.1057/s41299-021-00130-8
Mohd Ali, M., Hasniza Haron, N., Othman, N. A., & Hasnan, S. (2020). Creative accounting
and financial performance of public listed companies in Malaysia. Humanities and
Social Sciences Letters, 8(1), 12–22. https://doi.org/10.18488/journal.73.2020.81.12.22
Nyabuti, V.O., F. Memba and C.N. Chege, 2015. Influence of creative accounting
practices on the financial performance of companies listed In the Nairobi
securities exchange in Kenya. International Journal of Management and
Commerce Innovations, 3(2): 46-59.
Omar, N., & Md Yusof, M. 'A. (2021). Fraudulent financial reporting cases in Malaysia: A
descriptive analysis. International Journal of Academic Research in Accounting,
Finance and Management Sciences, 11(1). https://doi.org/10.6007/ijarafms/v11-i1/8528
Online, T. S. (2019, July 29). MEMS tech submits audited accounts to Bursa. The Star.
Retrieved November 6, 2022, from https://www.thestar.com.my/business/business-
news/2008/04/25/mems-tech-submits-audited-accounts-to-bursa
Online, T. S. (2019, November 30). Silver Bird Review Reports 12 key areas of financial
irregularities. The Star. Retrieved November 6, 2022, from
https://www.thestar.com.my/business/business-news/2012/05/29/silver-bird--review-
reports-12-key-areas-of-financial-irregularities/
Skoda, M., Lengyelfalusy, T., & Gabrhelová, G. (2017). Creative accounting practicies in
Slovakia after passing financial crisis. Copernican Journal of Finance & Accounting,
6(2), 71. https://doi.org/10.12775/cjfa.2017.012
Wang, Z., Liao, K., & Zhang, Y. (2021). Does ESG screening enhance or destroy stock
portfolio value? evidence from China. Emerging Markets Finance and Trade, 58(10),
2927–2941. https://doi.org/10.1080/1540496x.2021.2014317
Yadav, B., 2014. Creative accounting: An empirical study from professional prospective.
International Journal of Management and Social Sciences Research, 3(1): 38-53.
Zheng, J., Khurram, M. U., & Chen, L. (2022). Can green innovation affect ESG ratings and
financial performance? evidence from Chinese gem listed companies. Sustainability,
14(14), 8677. https://doi.org/10.3390/su14148677
Appendix 1 : Statistical Analytic Procedures
Appendix 2 : MEMS Technology Berhad (horizontal analysis from 2007-2009)