{"id":"https://openalex.org/W1587524965","doi":null,"title":"Equity fund raising and \u201ccreative\u201d accounting practices : indications from Athens stock exchange for the 1999-2000 period","display_name":"Equity fund raising and \u201ccreative\u201d accounting practices : indications from Athens stock exchange for the 1999-2000 period","publication_year":2005,"publication_date":"2005-01-01","ids":{"openalex":"https://openalex.org/W1587524965","mag":"1587524965"},"language":"en","primary_location":{"id":"pmh:oai:www.um.edu.mt:123456789/31451","doi":null,"is_oa":true,"landing_page_url":"https://www.um.edu.mt/library/oar//handle/123456789/31451","pdf_url":"https://www.um.edu.mt/library/oar//handle/123456789/31451","source":{"id":"https://openalex.org/S4306400782","display_name":"OAR@UM (University of Malta)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I197854408","host_organization_name":"University of Malta","host_organization_lineage":["https://openalex.org/I197854408"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://www.um.edu.mt/library/oar//handle/123456789/31451","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5087180641","display_name":"Panayiotis G. Curtis","orcid":"https://orcid.org/0009-0006-8931-1981","observed_orcids":["https://orcid.org/0009-0006-8931-1981"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Panayiotis G. Curtis","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5012768975","display_name":"John E. Thalassinos","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"John E. Thalassinos","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.7882,"has_fulltext":true,"cited_by_count":18,"citation_normalized_percentile":{"value":0.92216031,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":null,"issue":null,"first_page":"127","last_page":"127"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/creative-accounting","display_name":"creative accounting","score":0.777999997138977},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.6880000233650208},{"id":"https://openalex.org/keywords/beneish-model","display_name":"Beneish model","score":0.9020000100135803},{"id":"https://openalex.org/keywords/return-on-equity","display_name":"return on equity","score":0.6869999766349792},{"id":"https://openalex.org/keywords/altman-z-score","display_name":"Altman Z-score","score":0.843999981880188},{"id":"https://openalex.org/keywords/bankruptcy-prediction","display_name":"bankruptcy prediction","score":0.9419999718666077},{"id":"https://openalex.org/keywords/athens-stock-exchange","display_name":"Athens Stock Exchange","score":0.9079999923706055},{"id":"https://openalex.org/keywords/greek-listed-companies","display_name":"Greek listed companies","score":0.49900001287460327}],"concepts":[{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.609316885471344},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5427766442298889},{"id":"https://openalex.org/C504631918","wikidata":"https://www.wikidata.org/wiki/Q152074","display_name":"Bankruptcy","level":2,"score":0.5293532013893127},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.5198659896850586},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5157390236854553},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5078907608985901},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.49108099937438965},{"id":"https://openalex.org/C155530773","wikidata":"https://www.wikidata.org/wiki/Q591174","display_name":"Return on equity","level":3,"score":0.4804517924785614},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.4430699348449707},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.42542338371276855},{"id":"https://openalex.org/C2780592571","wikidata":"https://www.wikidata.org/wiki/Q2308363","display_name":"Creative accounting","level":3,"score":0.4153960049152374},{"id":"https://openalex.org/C106159729","wikidata":"https://www.wikidata.org/wiki/Q2294553","display_name":"Financial economics","level":1,"score":0.3948265314102173},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.30488526821136475},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.3014267086982727},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.17241963744163513},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:www.um.edu.mt:123456789/31451","doi":null,"is_oa":true,"landing_page_url":"https://www.um.edu.mt/library/oar//handle/123456789/31451","pdf_url":"https://www.um.edu.mt/library/oar//handle/123456789/31451","source":{"id":"https://openalex.org/S4306400782","display_name":"OAR@UM (University of Malta)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I197854408","host_organization_name":"University of Malta","host_organization_lineage":["https://openalex.org/I197854408"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:ers:journl:v:viii:y:2005:i:1-2:p:127-","doi":null,"is_oa":false,"landing_page_url":"http://www.ersj.eu/repec/ers/papers/05_12_p7.pdf","pdf_url":"http://www.ersj.eu/repec/ers/papers/05_12_p7.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"mag:1587524965","doi":null,"is_oa":false,"landing_page_url":"https://www.um.edu.mt/library/oar/bitstream/123456789/31451/1/Equity_fund_raising_and_creative_accounting_practices_indications_from_the_Athens_Stock_Exchange%20_2005.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764563877","display_name":"EUROPEAN RESEARCH STUDIES JOURNAL","issn_l":"1108-2976","issn":["1108-2976"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","norway-1","poland-100"],"host_organization":"https://openalex.org/P4323995299","host_organization_name":"University of Piraeus","host_organization_lineage":["https://openalex.org/P4323995299"],"host_organization_lineage_names":["University of Piraeus"],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"EUROPEAN RESEARCH STUDIES JOURNAL","raw_type":null}],"best_oa_location":{"id":"pmh:oai:www.um.edu.mt:123456789/31451","doi":null,"is_oa":true,"landing_page_url":"https://www.um.edu.mt/library/oar//handle/123456789/31451","pdf_url":"https://www.um.edu.mt/library/oar//handle/123456789/31451","source":{"id":"https://openalex.org/S4306400782","display_name":"OAR@UM (University of Malta)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I197854408","host_organization_name":"University of Malta","host_organization_lineage":["https://openalex.org/I197854408"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1587524965.pdf","grobid_xml":"https://content.openalex.org/works/W1587524965.grobid-xml"},"referenced_works_count":3,"referenced_works":["https://openalex.org/W1995455337","https://openalex.org/W2101959444","https://openalex.org/W2124532504"],"related_works":["https://openalex.org/W3169229946","https://openalex.org/W4417434529","https://openalex.org/W3048490581","https://openalex.org/W4401699809","https://openalex.org/W2894823467","https://openalex.org/W7111212020","https://openalex.org/W2556755972","https://openalex.org/W2953796473","https://openalex.org/W7111081790","https://openalex.org/W2473997245"],"abstract_inverted_index":{"Management":[0],"sometimes":[1],"exploits":[2],"the":[3,43,54,64,85],"quest":[4],"of":[5,16,45,71,96,106],"shareholders":[6],"for":[7,63],"higher":[8],"return":[9],"on":[10,50,87],"equity":[11,56],"capital,":[12],"by":[13,84],"taking":[14],"advantage":[15],"accounting":[17,47],"rules":[18],"gaps":[19],"or":[20,36],"violating":[21],"them.":[22],"The":[23,69,99],"Beneish":[24,72],"earnings":[25],"detection":[26],"manipulation":[27],"model,":[28,52],"is":[29,82],"an":[30],"attempt":[31],"to":[32,102],"reveal":[33],"such":[34],"illegal":[35],"at":[37],"least":[38],"unethical":[39],"practices.":[40],"Evidence":[41],"regarding":[42],"use":[44],"\u201ccreative\u201d":[46],"practices,":[48],"based":[49],"that":[51,78],"during":[53],"massive":[55],"fund":[57],"raising":[58],"in":[59],"Athens":[60],"Stock":[61],"Exchange":[62],"period":[65],"1999-2000,":[66],"are":[67,74],"examined.":[68],"results":[70],"model":[73,100],"further":[75],"invigorated":[76],"towards":[77],"aim,":[79],"when":[80],"it":[81],"accompanied":[83],"Return":[86],"Equity":[88],"(ROE)":[89],"decomposition":[90],"ratios":[91],"and":[92],"Altman\u2019s":[93],"Z":[94],"score":[95],"bankruptcy":[97],"prediction.":[98],"contributes":[101],"more":[103],"efficient":[104],"allocation":[105],"scarce":[107],"resources.":[108]},"counts_by_year":[{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":1}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2016-06-24T00:00:00"}
