Exploring the influences and constraints on creative accounting in the United Kingdom

European Accounting Review

Volumn 7, Issue 1, 1998, Pages 83-104

  Shah, Atul K ^a  

^a UNIVERSITY OF ESSEX   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84993092531     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/096381898336592     Document Type: Article

References (25)

1. Accounting Standards Board. 1991. UITF 1: Convertible Bonds–Supplemental Interest/Premium London
2. Accounting Standards Board. 1993. FRS 4: Capital Instruments London
3. Arnold, J., and Moizer, P., 1984. A survey of the methods used by UK investment analysts to appraise investments in ordinary shares. Accounting and Business Research, Summer: 195–207.
4. Briloff, A. J., 1972. Unaccountable Accounting, New York: Harper & Row.
5. Buchan, M., Peasnell, K. V., and Yaansah, R. A., 1992. Netting off assets and liabilities. Accounting and Business Research, Summer: 207–218.
6. Day, J., 1986. The use of annual reports by U.K. investment analysts. Accounting and Business Research, 64: 295–308.
7. Duke, J. C., and Hunt, H. G., 1990. An empirical examination of debt covenant restrictions and accounting-related debt proxies. Journal of Accounting and Economics, January: 45–64.
8. Gallhofer, S., and Haslam, J., 1993. “ Approaching corporate accountability: fragments from the past ”. In Accounting and Business Research 320–330.
9. Griffiths, I., 1986. Creative Accounting: How to make your profits what you want them to be, London: Unwin Hyman.
10. Hammersley, M., and Atkinson, P., 1983. Ethnography: Principles in Practice, London: Routledge.
11. Institute of Chartered Accountants in England and Wales. January 1987. “ Technical Release No. 677 - Accounting for complex capital issues ”. In Accountancy January, 147–148. 1988
12. Institute of Chartered Accountants in England and Wales. February 1991. Technical Release No. 827 - Convertible Bonds February,
13. Macdonald, J., and Selbie, N., 1988. Equity-linked debt–its position in the capital structure. The Treasurer, May: 23–25.
14. McBarnet, D., and Whelan, C., 1991. The elusive spirit of the law: formalism and the struggle for legal control. The Modern Law Review, November: 848–873.
15. McGee, A., 1991. The ‘true and fair view’ debate: a study in the legal regulation of accounting. The Modern Law Review, November: 874–888.
16. Mclnnes, W. M., 1990. A longitudinal study of accounting changes: the UK gas industry, 1969-1974. Accounting and Business Research, Autumn: 315–327.
17. Mclnnes, W. M., Draper, P., and Marshall, A., 1991. Accounting for convertible loan stock: a decomposition approach. Accounting and Business Research, Autumn: 315–327.
18. Mian, S. L., and Smith, C. W., 1990. Incentives for unconsolidated financial reporting. Journal of Accounting and Economics, 12: 141–171.
19. Pourciau, S., 1993. Earnings management and non-routine executive changes. Journal of Accounting and Economics, 16: 317–336.
20. Shah, A., 1994. Financial reporting: knowledge is the key to power. Accountancy Age, 27 January: 17
21. Shah, A., 1996. Creative compliance in financial reporting. Accounting, Organisations and Society, 21 (1): 23–39.
22. Smith, T., 1992. Accounting for Growth: Stripping the Camouflage from Company Accounts, London: Century Business Publications.
23. Taylor, S., 1990. Research quality in the City: an investigation into equities research in the city of London. London School of Economics–Business Performance Group,
24. Watts, R., and Zimmerman, J., 1986. Positive Accounting Theory, Englewood Cliffs, NJ: Prentice-Hall.
25. Whittred, G., and Zimmer, I., 1994. Contracting cost determinants of GAAP for joint ventures in an unregulated environment. Journal of Accounting and Economics, 17 (1,2): 95–112.