Browsing by Author "Silva, Joana Daniela Gomes da"
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- Determinantes da contabilidade criativa e seu impacto na qualidade da informação financeira e no sucesso da tomada de decisãoPublication . Silva, Joana Daniela Gomes da; Monteiro, Albertina Paula MoreiraCreative accounting is known and applied worldwide. However, its practice can have consequences for financial reporting and economic decision-making. On the other hand, there are several factors that contribute to the development of creative accounting. In this context, this research aims to analyze whether the individual characteristics of the manager (gender, age, education, professional experience, religion and ethical attitude) influence the practice of creative accounting. In addition, it aims to analyze whether the practice of creative accounting has an impact on the quality of financial information and, consequently, on the success of decision-making. The methodology used in this study is quantitative in nature. An online survey was applied to managers of Portuguese companies. Structural equation model is used to analyze the relationship between variables. The results indicate that managers who have more academic qualifications, more years of professional experience and ethical attitude are the most reluctant to practice creative accounting, those who have access to quality financial information and those who make successful economic decisions. This study will contribute to the enrichment of the literature in the sense that it identifies the factors that influence the practice of creative accounting and its impact on the quality of financial information as well as on successful decision making. The results of this research are also important for the practice, i.e., for companies, because it identifies the characteristics of managers who are more averse to the practice of creative accounting, with a consequent positive impact on the reporting of financial information and decision-making, and for entities working towards accounting standardization, because it suggests the need to change accounting standards in order to reduce the practice of creative accounting.