Creative accounting practice and business performance: evidence from Pakistan.

Malik, Ali and Liu, Jonathan and Kyriacou, Orthodoxia (2011) Creative accounting practice and business performance: evidence from Pakistan. International Journal of Business Performance Management, 12 (3). pp. 228-241. ISSN 1368-4892

Full text is not in this repository.

This item is available in the Library Catalogue


This 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.

Item Type:Article
Keywords (uncontrolled):Creative Accounting, Gearing, Performance measurement, Ratio Analysis
Research Areas:A. > Business School > Accounting and Finance
ID Code:7408
Useful Links:
Deposited On:05 Apr 2011 13:40
Last Modified:25 Sep 2015 15:48

Repository staff only: item control page

Full text downloads (NB count will be zero if no full text documents are attached to the record)

Downloads per month over the past year