Creative accounting in small advancing countries: The Greek case

By Spyros Baralexis. 2004

120 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/075e4f5443c119031aeee2f63a0e4ddf1019728c

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Constantinos V. Caramanis
2. Ioannis Tsalavoutas
3. L. Evans
4. P. André
5. Clive Lennox
6. Daniel Aobdia
7. Donghui Wu
8. John Goodwin

In Strategy and Management

1. Constantinos V. Caramanis
2. Ioannis Tsalavoutas
3. P. André
4. Clive Lennox

Citations in the corpus

• Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal? (2011, background): “The accounting/audit profession is relatively young (Baralexis, 2004) and enforcement of accounting regulation is very weak (Baralexis, 2004; La Porta, Lopez-de-Silanes, Shleifer, & Vishny, 1998).”
• The Transition to IFRS and the Value Relevance of Financial Statements in Greece (2012, background): “…(Baralexis, 2004), very weak enforcement of accounting regulation (Baralexis, 2004; La Porta, Lopez-de-Silanes, Shleifer, & Vishny, 1998), and creative accounting is common (Baralexis, 2004; Kontos, Krambia-Kapardis, and Milonas in Jones (2011); Spathis, 2002; Spathis, Doumpos, & Zopounidis, 2002).”
• Audit effort and earnings management (2008, methodology): “In a survey of auditors in Greece, Baralexis (2004) reports that 68% believe earnings overstatements are more common than earnings understatements while 18% believe that understatements are more common (the remaining 14% express no view).”