{"id":"https://openalex.org/W7119942017","doi":"https://doi.org/10.5281/zenodo.18195675","title":"Effects of Creative Accounting Practices on Financial Performance of Listed Non- Financial Companies in Nigeria","display_name":"Effects of Creative Accounting Practices on Financial Performance of Listed Non- Financial Companies in Nigeria","publication_year":2026,"publication_date":"2026-01-09","ids":{"openalex":"https://openalex.org/W7119942017","doi":"https://doi.org/10.5281/zenodo.18195675"},"language":"en","primary_location":{"id":"doi:10.5281/zenodo.18195675","doi":"https://doi.org/10.5281/zenodo.18195675","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.18195675","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},"volume":null,"type":"article","indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.5281/zenodo.18195675","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5048919289","display_name":"Oluwaseyi Ayodele Adedipe","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I37490319","display_name":"Ajayi Crowther University","ror":"https://ror.org/03k6gj822","country_code":"NG","type":"education","lineage":["https://openalex.org/I37490319"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Oluwaseyi Ayodele ADEDIPE (Ph.D.)","raw_affiliation_strings":["Department of Accounting and Finance, Faculty of Management Sciences, Ajayi Crowther University Oyo, Oyo State, Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, Faculty of Management Sciences, Ajayi Crowther University Oyo, Oyo State, Nigeria","institution_ids":["https://openalex.org/I37490319"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5122602786","display_name":"Oluwagbemisola Favour AYENI","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I37490319","display_name":"Ajayi Crowther University","ror":"https://ror.org/03k6gj822","country_code":"NG","type":"education","lineage":["https://openalex.org/I37490319"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Oluwagbemisola Favour AYENI","raw_affiliation_strings":["Department of Accounting and Finance, Faculty of Management Sciences, Ajayi Crowther University Oyo, Oyo State, Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, Faculty of Management Sciences, Ajayi Crowther University Oyo, Oyo State, Nigeria","institution_ids":["https://openalex.org/I37490319"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I37490319"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.01448192,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9984999895095825,"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":0.9984999895095825,"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":0.0010000000474974513,"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/T10797","display_name":"Accounting and Organizational Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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":0.9869999885559082},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.9409999847412109},{"id":"https://openalex.org/keywords/non-financial-firms","display_name":"non-financial firms","score":0.9319999814033508},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.7300000190734863},{"id":"https://openalex.org/keywords/nigerian-stock-exchange","display_name":"Nigerian Stock Exchange","score":0.8880000114440918},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9649999737739563},{"id":"https://openalex.org/keywords/accounting-scandals","display_name":"accounting scandals","score":0.7229999899864197}],"concepts":[{"id":"https://openalex.org/C2780592571","wikidata":"https://www.wikidata.org/wiki/Q2308363","display_name":"Creative accounting","level":3,"score":0.8202999830245972},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7821000218391418},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6209999918937683},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5975000262260437},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.5576000213623047},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.498199999332428},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.490200012922287},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4672999978065491},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.45399999618530273},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.44929999113082886},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.44679999351501465},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.35280001163482666},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.3458999991416931},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.3278999924659729},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.3239000141620636},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.3237999975681305},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.3100000023841858},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.29260000586509705},{"id":"https://openalex.org/C142546437","wikidata":"https://www.wikidata.org/wiki/Q2661195","display_name":"Descriptive research","level":2,"score":0.2759999930858612},{"id":"https://openalex.org/C2780514539","wikidata":"https://www.wikidata.org/wiki/Q15995649","display_name":"Accounting research","level":2,"score":0.2687000036239624},{"id":"https://openalex.org/C190832808","wikidata":"https://www.wikidata.org/wiki/Q1900567","display_name":"Mark-to-market accounting","level":4,"score":0.26649999618530273},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.2628999948501587},{"id":"https://openalex.org/C183206440","wikidata":"https://www.wikidata.org/wiki/Q46834","display_name":"Balance sheet","level":2,"score":0.2615000009536743},{"id":"https://openalex.org/C130731218","wikidata":"https://www.wikidata.org/wiki/Q1363554","display_name":"Financial analysis","level":2,"score":0.2538999915122986}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.5281/zenodo.18195675","doi":"https://doi.org/10.5281/zenodo.18195675","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.18195675","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":null,"raw_source_name":null,"raw_type":"JournalArticle"},{"id":"doi:10.5281/zenodo.18195676","doi":"https://doi.org/10.5281/zenodo.18195676","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.18195676","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":null,"raw_source_name":null,"raw_type":"JournalArticle"}],"best_oa_location":{"id":"doi:10.5281/zenodo.18195675","doi":"https://doi.org/10.5281/zenodo.18195675","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.18195675","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":[],"abstract_inverted_index":{"Creative":[0,95],"accounting":[1,10,39,45,54,96,155],"has":[2],"become":[3],"a":[4,135],"major":[5],"concern":[6],"in":[7,29,43,102,131],"the":[8,19,50,57,65,159],"contemporary":[9],"environment,":[11],"with":[12],"ongoing":[13],"controversies":[14],"regarding":[15],"its":[16],"effects":[17],"on":[18,56,64,115,141],"financial":[20,58,89,109,142,160],"performance":[21,59,110,143,161],"of":[22,52,60,162,170],"firms,":[23],"particularly":[24],"among":[25],"listed":[26,63],"non-financial":[27,61,82,163],"companies":[28,62],"Nigeria.":[30],"Evidence":[31],"from":[32,80],"prior":[33],"studies":[34],"suggests":[35],"that":[36,84,129,153],"many":[37],"global":[38],"scandals":[40],"are":[41],"rooted":[42],"creative":[44,53,154],"practices.":[46],"This":[47],"study":[48,151],"examined":[49],"effect":[51,140],"practices":[55,156],"Nigerian":[66],"Stock":[67],"Exchange.":[68],"A":[69],"quantitative":[70],"descriptive":[71],"research":[72],"design":[73],"was":[74,97,111,121],"adopted,":[75],"and":[76,93,105,137,165],"data":[77,124],"were":[78],"obtained":[79],"11":[81],"firms":[83,164],"consistently":[85],"published":[86],"audited":[87],"annual":[88],"statements":[90],"between":[91],"2010":[92],"2019.":[94],"measured":[98],"using":[99],"frequent":[100],"changes":[101,130],"inventory":[103,132],"structure":[104,133],"accrued":[106],"expenses,":[107],"while":[108],"proxied":[112],"by":[113],"return":[114],"assets":[116],"(ROA).":[117],"Panel":[118],"regression":[119],"analysis":[120],"employed":[122],"for":[123],"analysis.":[125],"The":[126,150],"findings":[127],"revealed":[128],"had":[134],"positive":[136],"statistically":[138],"significant":[139],"(\u03b2":[144],"=":[145],"0.251;":[146],"p":[147],"<":[148],"0.05).":[149],"concludes":[152],"significantly":[157],"influence":[158],"constitute":[166],"an":[167],"important":[168],"determinant":[169],"organizational":[171],"performance.":[172]},"counts_by_year":[],"updated_date":"2026-10-15T10:00:46.086208","created_date":"2026-01-10T00:00:00"}