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IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CREATIVE ACCOUNTING AND FINANCIAL REPORTING QUALITY

Yıl 2025, Cilt: 23 Sayı: 4, 145 - 160, 19.12.2025

İsmail Bekci , Korhan Karacaoğlu , Eda Köse , Hümeyra Yıldız

https://doi.org/10.11611/yead.1619258

Öz

This study investigates the mediating role of corporate social responsibility in the relationship between creative accounting and financial reporting quality. Data were collected through a survey of bank employees and analyzed using structural equation modeling. The results indicate that creative accounting positively influences financial reporting quality through key determinants such as disclosure quality, internal control, and ownership structure. However, the ethical dimension, another determinant of creative accounting, does not exhibit a statistically significant effect on financial reporting quality. Furthermore, “corporate social responsibility disclosures do not mediate the relationship between creative accounting and financial reporting quality”. These findings contribute to the existing literature by providing theoretical and practical insights into the complex interactions among corporate social responsibility, creative accounting, and financial reporting quality, highlighting areas where ethical considerations and transparency play pivotal roles in organizational reporting practices.

Anahtar Kelimeler

Creative accounting Financial reporting quality Corporate social responsibility

Kaynakça

  • Abdurrahmani, E. and Doğan, Z. (2021) “Creative Accounting and Its Influence on Corporate Performance and Financial Reporting: A Case Study of Kosovo”, Problems and Perspectives in Management, 19(4):385-394.
  • Abed, I.A., Hussin, N., Mostafa, A.A. and Rafidah, O. (2020) “A Systematic Critical Review of Creative Accounting and Financial Reporting”, Technology Reports of Kansai University, 62(9): 5113-5130.
  • Abed, I.A., Hussin, N., Haddad, H., Al-Ramahi, N.M. and Ali, M.A. (2022a) “The Moderating Effects of Corporate Social Responsibility on the Relationship Between Creative Accounting Determinants and Financial Reporting Quality”, Sustainability, 14(3): 1195.
  • Abed, I.A., Hussin, M.A.N., Ali, H.H., Maha, S. and Hasan, E.F. (2022b) “Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review”, Risks, 10(4): 76.
  • Akenbor, C.O. and Tennyson, O. (2014) “Determinants of Foreign Direct Investment in a Democratic Society: The Nigeria Experience”, The Business & Management Review, 4: 282-294.
  • Ayagre, P., Ishmael, A.G. and Joseph, N. (2014) “The Effectiveness of Internal Control Systems of Banks: The Case of Ghanaian Banks”, International Journal of Accounting and Financial Reporting, 4(2): 377-389.
  • Bachtijeva, D. and Tamulevičienė, D. (2021) “The Relationship Between the Creative Accounting and Corporate Social Responsibility: Unfair Advantage and a Threat to the Economic Well-Being”, International Scientific Conference: New Challenges Economic and Business Development–Post-Crisis Economy, Ryga University of Latvia – Latvia.
  • Basar, B. (2014) “Kurumsal Sosyal Sorumluluk Raporlaması ve Finansal Performans Arasındaki Ilişki: Borsa İstanbul’da Işlem Gören Kimya-Petrol-Plastik Sektörü Şirketleri Üzerine Bir Araştırma”, Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 21(2): 59-72.
  • Bernstein, M.A. (1987) “The Great Depression: Delayed Recovery and Economic Change in America”, Cambridge University Press, Cambridge-United Kingdom.
  • Brauweiler, H.C., Yerimpasheva, A. and Bagalbayeva, Z. (2019) “Avoiding Creative Accounting: Corporate Governance and Leadership Skills”, Zeszyty Teoretyczne Rachunkowości, 104(160): 9–20.
  • Daft, R.L. (2006) “The New Era of Management”, South-Western Cengage Learning, USA, Boston.
  • Ezghayer, H.B. (2022) “The Relationship Between Creative Accounting Determinants and Financial Reporting Quality of Listed Companies in IRAQ”, World Economics and Finance Bulletin, 10: 117-125.
  • Favour-Orluogwo, C. (2023) “Determinants of Creative Accounting and Financial Reporting Quality of Listed Microcredit Banks in Nigeria”, International Journal of Banking and Financial Studies, 1(1): 1-19.
  • Fornell, C. and Larcker, D.F. (1981) “Structural Equation Models with Unobservable Variables and Measurement Error: Algebra and Statistics”, Journal of Marketing Research, 18(3).
  • Gerwanski, J., Velte, P. and Mechtel, M. (2022) “Do Nonprofessional Investors Value The Assurance of Integrated Reports? Exploratory Evidence”, European Management Journal, 40(1): 103-126.
  • Hair, J.F. Jr., Hult, G.T.M., Ringle, C.M. and Sarstedt, M. (2014) “A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM)”, Sage Publications, Reviewed by Lawrence Hoc Nang Fong and Rob Law, European Journal of Tourism Research 6(2): 211-213.
  • Haouam, D. and Feddaoui, A. (2013) “Corporate Governance and Creative Accounting”, Badji Mokhtar University, Paris- France.
  • Haruna, N. and Emmanuel, T. (2017) “Analyzing The Critical Effects of Creative Accounting Practices in The Corporate Sector of Ghana”, Ghana.
  • Hasan, F.D. and Hussein, S.S. (2022) “The Impact of Corporate Social Responsibility on Creative Accounting Practices”, CEMJP, 30(4): 839-845.
  • Hayes, A.F. (2009) “Beyond Baron and Kenny: Statistical Mediation Analysis in The New Millennium”, Communication Monographs, 76(4): 408-420.
  • Hunt, S.D. and Scott, V. (2006) “The General Theory of Marketing Ethics: A Revision and Three Questions”, Journal of Macromarketing, 26(2): 143-153.
  • Ismael, A.Y.A. (2017) “The Impact of Creative Accounting Techniques on The Reliability of Financial Reporting with Particular Reference to Saudi Auditors and Academics”, International Journal of Economics and Financial Issues, 7(2): 283-291.
  • Jarah, B.A.F., Al Jarrah, M.A., Al-Zaqeba, M.A.A. and Al-Jarrah, M.F.M. (2022) “The Role of Internal Audit to Reduce The Effects of Creative Accounting on The Reliability of Financial Statements in The Jordanian Islamic Banks”, International Journal of Financial Studies, 10(3): 60.
  • Kline, R.B. (2016) “Principles and Practice of Structural Equation Modeling”, New York: The Guilford Press.
  • Kotler, P. and Lee, N. (2005) “Corporate Social Responsibility: Doing the Most Good for Company and Your Cause”, Wiley, USA.
  • Leyira, C.M. and Okeoma, C. (2014) “The Impact of Creative Accounting on Organizational Effectiveness: A Study of Manufacturing Firms in Nigeria”, British Journal of Economics Management and Trade, 10: 2107-2122.
  • Lim, S.J., White, G., Lee, A. and Yuningsih, Y. (2017) “A Longitudinal Study of Voluntary Disclosure Quality in The Annual Reports of Innovative Firms”, Accounting Research Journal, 30: 89–106.
  • Lin, L., Hung, P.H., Chou, D.W. and Lai, C.W. (2019) “Financial Performance and Corporate Social Responsibility: Empirical Evidence from Taiwan”, Asia Pacific Management Review, 24(1): 61-71.
  • Mudel, S. (2015) “Creative Accounting and Corporate Governance: A Literature Review”, ACADEMICIA: An International Multidisciplinary Research Journal, 6(1): 142-172.
  • Muraina, S.A. and Dandago, K.I. (2020) “Effects of Implementation of International Public Sector Accounting Standards on Nigeria’s Financial Reporting Quality”, International Journal of Public Sector Management, 33(2/3): 323-338.
  • Mutuc, E.B., Lee, J. and Tsai, F. (2019) “Doing Good with Creative Accounting? Linking Corporate Social Responsibility to Earnings Management in Market Economy, Country and Business Sector Contexts”, Sustainability, 11(17): 4568.
  • Nagata, K. and Nguyen, P. (2017) “Ownership Structure and Disclosure Quality: Evidence From Management Forecasts Revisions in Japan”, Journal of Accounting and Public Policy, 36: 451–467.
  • Odo, J. and Ugwu, I.J. (2020) “Creative Accounting and Performance of Deposit Money Banks in Nigeria”, Journal of Accounting Information and Innovation, 6(8): 37-47.
  • Okolie, P.I., Chukwuma, O.V., Eneh, N.A. and Ejike, S.I. (2023) “Exploring the Impact of Creative Accounting on Financial Reporting in Nigeria: An Analysis of the Techniques”, International Journal of Multidisciplinary Research and Growth Evaluation, 4(1): 219-222.
  • Paolone, F. and Magazzino, C. (2014) “Earnings Manipulation among The Main Industrial Sectors: Evidence from Italy”, Economia Aziendale, 5(4): 253-261.
  • Popescu, L.M. and Ashrafzadeh, I. (2013) “Detecting Creative Accounting Practices and Their Impact on The Quality of Information Presented in Financial Statements”, Journal of Knowledge Management, Economics and Information Technology, 3(6): 1-13.
  • Ramly, Z. and Rashid, H.M. (2010) “Critical Review of Literature on Corporate Governance and The Cost of Capital: The Value Creation Perspective”, African Journal of Business Management, 4(11): 2198-2204.
  • Saleh, M.M.A., Jawabreh, O. and Abu-Eker, E.F.M. (2023) “Factors of Applying Creative Accounting and Its Impact on The Quality of Financial Statements in Jordanian Hotels, Sustainable Practices”, Journal of Sustainable Finance & Investment, 13(1): 499-515.
  • Shahzad, F., Rehman, I.U., Hanif, W., Asim, G.A. and Baig, M.H. (2019) “The Influence of Financial Reporting Quality and Audit Quality on Investment Efficiency: Evidence from Pakistan”, International Journal of Accounting & Information Management, 27(4): 600-614.
  • Shao, A.T. (2002) “Marketing Research: An Aid to Decision Making”, South-Western/Thomson Learning, Ohio, USA.
  • Sumaryati, A., Novitasari, E.P. and Machmuddah, Z. (2020) “Accounting Information System, Internal Control System, Human Resource Competency and Quality of Local Government Financial Statements in Indonesia”, The Journal of Asian Finance, Economics and Business, 7(10): 795-802.
  • Tabachnick, B.G. and Fidell, L.S. (2007) “Using Multivariate Statistics”, (5th ed.) Boston, USA: Pearson Education.
  • Tassadaq, F. and Malik, Q.A. (2015) ““Creative Accounting and Financial Reporting: Model Development and Empirical Testing”, International Journal of Economics and Financial Issues, 5(2): 544-551.
  • Türkiye Bankalar Birliği (2023) https://www.tbb.org.tr (07.12.2023).
  • Udin, S., Khan, M.A. and Javid, A.Y. (2017) “Ownership Structure on Likelihood of Financial Distress: An Empirical Evidence”, Corporate Governance, 17(4): 589-612.
  • Yasser, Q.R., Al Mamun, A. and Ahmed, I. (2016) “Quality of Financial Reporting in The Asia-Pacific Region: The Influence Of Ownership Composition”, Review of International Business and Strategy, 26(4): 543–560.
  • Yekini, K. and Jallow, K. (2012) “Corporate Community Involvement Disclosures in Annual Report: A Measure Of Corporate Community Development Or A Signal of CSR observance?”, Sustainability Accounting, Management and Policy Journal, 3(1): 7-32.
  • Zhao, X., Lynch, J.G. and Chen, Q. (2010) “Reconsidering Baron and Kenny: Myths and Truths About Mediation Analysis”, Journal of Consumer Research, 37(2): 197-206.

IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CREATIVE ACCOUNTING AND FINANCIAL REPORTING QUALITY

Yıl 2025, Cilt: 23 Sayı: 4, 145 - 160, 19.12.2025

İsmail Bekci , Korhan Karacaoğlu , Eda Köse , Hümeyra Yıldız

https://doi.org/10.11611/yead.1619258

Öz

This study investigates the mediating role of corporate social responsibility in the relationship between creative accounting and financial reporting quality. Data were collected through a survey of bank employees and analyzed using structural equation modeling. The results indicate that creative accounting positively influences financial reporting quality through key determinants such as disclosure quality, internal control, and ownership structure. However, the ethical dimension, another determinant of creative accounting, does not exhibit a statistically significant effect on financial reporting quality. Furthermore, “corporate social responsibility disclosures do not mediate the relationship between creative accounting and financial reporting quality”. These findings contribute to the existing literature by providing theoretical and practical insights into the complex interactions among corporate social responsibility, creative accounting, and financial reporting quality, highlighting areas where ethical considerations and transparency play pivotal roles in organizational reporting practices.

Anahtar Kelimeler

Creative accounting Financial reporting quality Corporate social responsibility

Kaynakça

  • Abdurrahmani, E. and Doğan, Z. (2021) “Creative Accounting and Its Influence on Corporate Performance and Financial Reporting: A Case Study of Kosovo”, Problems and Perspectives in Management, 19(4):385-394.
  • Abed, I.A., Hussin, N., Mostafa, A.A. and Rafidah, O. (2020) “A Systematic Critical Review of Creative Accounting and Financial Reporting”, Technology Reports of Kansai University, 62(9): 5113-5130.
  • Abed, I.A., Hussin, N., Haddad, H., Al-Ramahi, N.M. and Ali, M.A. (2022a) “The Moderating Effects of Corporate Social Responsibility on the Relationship Between Creative Accounting Determinants and Financial Reporting Quality”, Sustainability, 14(3): 1195.
  • Abed, I.A., Hussin, M.A.N., Ali, H.H., Maha, S. and Hasan, E.F. (2022b) “Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review”, Risks, 10(4): 76.
  • Akenbor, C.O. and Tennyson, O. (2014) “Determinants of Foreign Direct Investment in a Democratic Society: The Nigeria Experience”, The Business & Management Review, 4: 282-294.
  • Ayagre, P., Ishmael, A.G. and Joseph, N. (2014) “The Effectiveness of Internal Control Systems of Banks: The Case of Ghanaian Banks”, International Journal of Accounting and Financial Reporting, 4(2): 377-389.
  • Bachtijeva, D. and Tamulevičienė, D. (2021) “The Relationship Between the Creative Accounting and Corporate Social Responsibility: Unfair Advantage and a Threat to the Economic Well-Being”, International Scientific Conference: New Challenges Economic and Business Development–Post-Crisis Economy, Ryga University of Latvia – Latvia.
  • Basar, B. (2014) “Kurumsal Sosyal Sorumluluk Raporlaması ve Finansal Performans Arasındaki Ilişki: Borsa İstanbul’da Işlem Gören Kimya-Petrol-Plastik Sektörü Şirketleri Üzerine Bir Araştırma”, Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 21(2): 59-72.
  • Bernstein, M.A. (1987) “The Great Depression: Delayed Recovery and Economic Change in America”, Cambridge University Press, Cambridge-United Kingdom.
  • Brauweiler, H.C., Yerimpasheva, A. and Bagalbayeva, Z. (2019) “Avoiding Creative Accounting: Corporate Governance and Leadership Skills”, Zeszyty Teoretyczne Rachunkowości, 104(160): 9–20.
  • Daft, R.L. (2006) “The New Era of Management”, South-Western Cengage Learning, USA, Boston.
  • Ezghayer, H.B. (2022) “The Relationship Between Creative Accounting Determinants and Financial Reporting Quality of Listed Companies in IRAQ”, World Economics and Finance Bulletin, 10: 117-125.
  • Favour-Orluogwo, C. (2023) “Determinants of Creative Accounting and Financial Reporting Quality of Listed Microcredit Banks in Nigeria”, International Journal of Banking and Financial Studies, 1(1): 1-19.
  • Fornell, C. and Larcker, D.F. (1981) “Structural Equation Models with Unobservable Variables and Measurement Error: Algebra and Statistics”, Journal of Marketing Research, 18(3).
  • Gerwanski, J., Velte, P. and Mechtel, M. (2022) “Do Nonprofessional Investors Value The Assurance of Integrated Reports? Exploratory Evidence”, European Management Journal, 40(1): 103-126.
  • Hair, J.F. Jr., Hult, G.T.M., Ringle, C.M. and Sarstedt, M. (2014) “A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM)”, Sage Publications, Reviewed by Lawrence Hoc Nang Fong and Rob Law, European Journal of Tourism Research 6(2): 211-213.
  • Haouam, D. and Feddaoui, A. (2013) “Corporate Governance and Creative Accounting”, Badji Mokhtar University, Paris- France.
  • Haruna, N. and Emmanuel, T. (2017) “Analyzing The Critical Effects of Creative Accounting Practices in The Corporate Sector of Ghana”, Ghana.
  • Hasan, F.D. and Hussein, S.S. (2022) “The Impact of Corporate Social Responsibility on Creative Accounting Practices”, CEMJP, 30(4): 839-845.
  • Hayes, A.F. (2009) “Beyond Baron and Kenny: Statistical Mediation Analysis in The New Millennium”, Communication Monographs, 76(4): 408-420.
  • Hunt, S.D. and Scott, V. (2006) “The General Theory of Marketing Ethics: A Revision and Three Questions”, Journal of Macromarketing, 26(2): 143-153.
  • Ismael, A.Y.A. (2017) “The Impact of Creative Accounting Techniques on The Reliability of Financial Reporting with Particular Reference to Saudi Auditors and Academics”, International Journal of Economics and Financial Issues, 7(2): 283-291.
  • Jarah, B.A.F., Al Jarrah, M.A., Al-Zaqeba, M.A.A. and Al-Jarrah, M.F.M. (2022) “The Role of Internal Audit to Reduce The Effects of Creative Accounting on The Reliability of Financial Statements in The Jordanian Islamic Banks”, International Journal of Financial Studies, 10(3): 60.
  • Kline, R.B. (2016) “Principles and Practice of Structural Equation Modeling”, New York: The Guilford Press.
  • Kotler, P. and Lee, N. (2005) “Corporate Social Responsibility: Doing the Most Good for Company and Your Cause”, Wiley, USA.
  • Leyira, C.M. and Okeoma, C. (2014) “The Impact of Creative Accounting on Organizational Effectiveness: A Study of Manufacturing Firms in Nigeria”, British Journal of Economics Management and Trade, 10: 2107-2122.
  • Lim, S.J., White, G., Lee, A. and Yuningsih, Y. (2017) “A Longitudinal Study of Voluntary Disclosure Quality in The Annual Reports of Innovative Firms”, Accounting Research Journal, 30: 89–106.
  • Lin, L., Hung, P.H., Chou, D.W. and Lai, C.W. (2019) “Financial Performance and Corporate Social Responsibility: Empirical Evidence from Taiwan”, Asia Pacific Management Review, 24(1): 61-71.
  • Mudel, S. (2015) “Creative Accounting and Corporate Governance: A Literature Review”, ACADEMICIA: An International Multidisciplinary Research Journal, 6(1): 142-172.
  • Muraina, S.A. and Dandago, K.I. (2020) “Effects of Implementation of International Public Sector Accounting Standards on Nigeria’s Financial Reporting Quality”, International Journal of Public Sector Management, 33(2/3): 323-338.
  • Mutuc, E.B., Lee, J. and Tsai, F. (2019) “Doing Good with Creative Accounting? Linking Corporate Social Responsibility to Earnings Management in Market Economy, Country and Business Sector Contexts”, Sustainability, 11(17): 4568.
  • Nagata, K. and Nguyen, P. (2017) “Ownership Structure and Disclosure Quality: Evidence From Management Forecasts Revisions in Japan”, Journal of Accounting and Public Policy, 36: 451–467.
  • Odo, J. and Ugwu, I.J. (2020) “Creative Accounting and Performance of Deposit Money Banks in Nigeria”, Journal of Accounting Information and Innovation, 6(8): 37-47.
  • Okolie, P.I., Chukwuma, O.V., Eneh, N.A. and Ejike, S.I. (2023) “Exploring the Impact of Creative Accounting on Financial Reporting in Nigeria: An Analysis of the Techniques”, International Journal of Multidisciplinary Research and Growth Evaluation, 4(1): 219-222.
  • Paolone, F. and Magazzino, C. (2014) “Earnings Manipulation among The Main Industrial Sectors: Evidence from Italy”, Economia Aziendale, 5(4): 253-261.
  • Popescu, L.M. and Ashrafzadeh, I. (2013) “Detecting Creative Accounting Practices and Their Impact on The Quality of Information Presented in Financial Statements”, Journal of Knowledge Management, Economics and Information Technology, 3(6): 1-13.
  • Ramly, Z. and Rashid, H.M. (2010) “Critical Review of Literature on Corporate Governance and The Cost of Capital: The Value Creation Perspective”, African Journal of Business Management, 4(11): 2198-2204.
  • Saleh, M.M.A., Jawabreh, O. and Abu-Eker, E.F.M. (2023) “Factors of Applying Creative Accounting and Its Impact on The Quality of Financial Statements in Jordanian Hotels, Sustainable Practices”, Journal of Sustainable Finance & Investment, 13(1): 499-515.
  • Shahzad, F., Rehman, I.U., Hanif, W., Asim, G.A. and Baig, M.H. (2019) “The Influence of Financial Reporting Quality and Audit Quality on Investment Efficiency: Evidence from Pakistan”, International Journal of Accounting & Information Management, 27(4): 600-614.
  • Shao, A.T. (2002) “Marketing Research: An Aid to Decision Making”, South-Western/Thomson Learning, Ohio, USA.
  • Sumaryati, A., Novitasari, E.P. and Machmuddah, Z. (2020) “Accounting Information System, Internal Control System, Human Resource Competency and Quality of Local Government Financial Statements in Indonesia”, The Journal of Asian Finance, Economics and Business, 7(10): 795-802.
  • Tabachnick, B.G. and Fidell, L.S. (2007) “Using Multivariate Statistics”, (5th ed.) Boston, USA: Pearson Education.
  • Tassadaq, F. and Malik, Q.A. (2015) ““Creative Accounting and Financial Reporting: Model Development and Empirical Testing”, International Journal of Economics and Financial Issues, 5(2): 544-551.
  • Türkiye Bankalar Birliği (2023) https://www.tbb.org.tr (07.12.2023).
  • Udin, S., Khan, M.A. and Javid, A.Y. (2017) “Ownership Structure on Likelihood of Financial Distress: An Empirical Evidence”, Corporate Governance, 17(4): 589-612.
  • Yasser, Q.R., Al Mamun, A. and Ahmed, I. (2016) “Quality of Financial Reporting in The Asia-Pacific Region: The Influence Of Ownership Composition”, Review of International Business and Strategy, 26(4): 543–560.
  • Yekini, K. and Jallow, K. (2012) “Corporate Community Involvement Disclosures in Annual Report: A Measure Of Corporate Community Development Or A Signal of CSR observance?”, Sustainability Accounting, Management and Policy Journal, 3(1): 7-32.
  • Zhao, X., Lynch, J.G. and Chen, Q. (2010) “Reconsidering Baron and Kenny: Myths and Truths About Mediation Analysis”, Journal of Consumer Research, 37(2): 197-206.
Toplam 48 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Finans
Bölüm Araştırma Makalesi
Yazarlar

İsmail Bekci 0000-0002-9861-737X

Korhan Karacaoğlu 0000-0003-0577-231X

Eda Köse 0000-0002-9537-3672

Hümeyra Yıldız 0000-0001-7223-7718

Gönderilme Tarihi 13 Ocak 2025
Kabul Tarihi 28 Ekim 2025
Erken Görünüm Tarihi 14 Aralık 2025
Yayımlanma Tarihi 19 Aralık 2025
Yayımlandığı Sayı Yıl 2025 Cilt: 23 Sayı: 4

Kaynak Göster

APA Bekci, İ., Karacaoğlu, K., Köse, E., Yıldız, H. (2025). IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CREATIVE ACCOUNTING AND FINANCIAL REPORTING QUALITY. Yönetim ve Ekonomi Araştırmaları Dergisi, 23(4), 145-160. https://doi.org/10.11611/yead.1619258
AMA Bekci İ, Karacaoğlu K, Köse E, Yıldız H. IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CREATIVE ACCOUNTING AND FINANCIAL REPORTING QUALITY. Yönetim ve Ekonomi Araştırmaları Dergisi. Aralık 2025;23(4):145-160. doi:10.11611/yead.1619258
Chicago Bekci, İsmail, Korhan Karacaoğlu, Eda Köse, ve Hümeyra Yıldız. “IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CREATIVE ACCOUNTING AND FINANCIAL REPORTING QUALITY”. Yönetim ve Ekonomi Araştırmaları Dergisi 23, sy. 4 (Aralık 2025): 145-60. https://doi.org/10.11611/yead.1619258.
EndNote Bekci İ, Karacaoğlu K, Köse E, Yıldız H (01 Aralık 2025) IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CREATIVE ACCOUNTING AND FINANCIAL REPORTING QUALITY. Yönetim ve Ekonomi Araştırmaları Dergisi 23 4 145–160.
IEEE İ. Bekci, K. Karacaoğlu, E. Köse, ve H. Yıldız, “IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CREATIVE ACCOUNTING AND FINANCIAL REPORTING QUALITY”, Yönetim ve Ekonomi Araştırmaları Dergisi, c. 23, sy. 4, ss. 145–160, 2025, doi: 10.11611/yead.1619258.
ISNAD Bekci, İsmail vd. “IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CREATIVE ACCOUNTING AND FINANCIAL REPORTING QUALITY”. Yönetim ve Ekonomi Araştırmaları Dergisi 23/4 (Aralık2025), 145-160. https://doi.org/10.11611/yead.1619258.
JAMA Bekci İ, Karacaoğlu K, Köse E, Yıldız H. IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CREATIVE ACCOUNTING AND FINANCIAL REPORTING QUALITY. Yönetim ve Ekonomi Araştırmaları Dergisi. 2025;23:145–160.
MLA Bekci, İsmail vd. “IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CREATIVE ACCOUNTING AND FINANCIAL REPORTING QUALITY”. Yönetim ve Ekonomi Araştırmaları Dergisi, c. 23, sy. 4, 2025, ss. 145-60, doi:10.11611/yead.1619258.
Vancouver Bekci İ, Karacaoğlu K, Köse E, Yıldız H. IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CREATIVE ACCOUNTING AND FINANCIAL REPORTING QUALITY. Yönetim ve Ekonomi Araştırmaları Dergisi. 2025;23(4):145-60.