الگویی برای شناسایی و تبیین مضامین حسابداری خلاقانه: با رویکرد تحلیل مضمون و دیمتل فازی

ب. انگلیسی

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Amat, O., Gowthorpe, C. (2004). Creative Accounting: Nature, Incidence and Ethical Issues (April 2004). UPF Working Paper No. 749, Available at SSRN: https://ssrn.com/abstract=563364 or http://dx.doi.org/10.2139/ssrn.563364

Balaciu, D., Bogdan, V., Vladu, A, B. (2009). A brief review of creative accounting literature and its consequences in practice. Annales Universitatis Apulensis Series Oeconomica, 11(1): 35-51.

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Chahrdahcheriki, M., Blue, G., Raeisi Vanani, I., Babajani, J., & Taghavifard, M. T. (2022). Identifying and Ranking creative accounting Indicators Using Analytic Network Process. Journal of Accounting and Social Interests, 12(1), 21-40. (In Persian)

Chandra, D. and Kumar, D. (2020). Prioritizing the vaccine supply chain issues of developing countries using an integrated ISM-fuzzy ANP framework, Journal of Modelling in Management, 15(1): 112-165. https://doi.org/10.1108/JM2-08-2018-0111

Dinçer, H., Bozaykut-Buk, T., Emir, Ş., Yuksel, S. and Ashill, N. (2020). Using the fuzzy multicriteria decision making approach to evaluate brand equity: a study of privatized firms, Journal of Product & Brand Management, 29(3): 335-354. https://doi.org/10.1108/JPBM-09-2018-2037

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Goto, T., Yamamoto, G. (2023). Debt issuance incentives and creative accounting: Evidence from municipal mergers in Japan, Journal of the Japanese and International Economies, 68(1): 19-35.

Gupta, C.M. and 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.

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Luthra, S., Garg, D., Haleem, A. (2014). Green supply chain management. Implementation and performance - A literature review and some issues, Journal of Advances in Management Research, 11(01):20-46.

Marilena, Z., Corina, I. (2012). Embellishment of Financial Statements through Creative Accounting Policies and Options, Procedia - Social and Behavioral Sciences, 62(1): 46-69.

MeshkiMiavagii, M., Kheradyar, S., & Hasanzadeh, N. (2018). A study on the relationship between Cost leadership strategy, Market Competition, and earnings management in the Tehran Stock Exchange (TSE). Journal of Accounting Advances, 10(1), 218-243. (In Persian)

Namazi, N. R., & Salehi, T. (2022). Identify and Ranking Active Learning Methods in Accounting Education Using the Fuzzy Analysis Hierarchy Process. Journal of Accounting and Social Interests, 12(3), 45-70. (In Persian)

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Rahman, M, Sh., Hasan, J., Hossain Khan, Sh., Jahan, I. (2023). Antecedents and effect of creative accounting practices on organizational outcomes: Evidence from Bangladesh, Heliyon, 9(2): 75-92.

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