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Increasing evidence from high-income countries has revealed the positive impacts of creative entrepreneurship on the local economy, and these have attracted substantial attention in recent years. Creative industries are considered as the seedbeds for innovation; they are highly innovative and productive and are seen as drivers of economic development and social change. Creative industries are distinctive in that they have several transaction networks and income streams. Although creative industries are generating increasing interest in the minds of researchers and policy-makers in developed countries, the institutional and economic settings in Cameroon and other developing nations may not be so conducive to creative industries. The available evidence is insufficient to understand their performance and sustainability, let alone to estimate their contribution to the rest of the economy. This chapter demonstrates how the creative industries could contribute to the economic and social development of a nation. The chapter further explores the current situation of creative industries in Cameroon, with a focus on the artists of popular and folk music, the challenges they are facing, and provides ways forward.

Purpose: This paper aims to study the impact of adoption eXtensible Business Reporting Language (XBRL) on earnings management.

Design/methodology/approach: This study uses a sample of all firms listed on the Indonesian stock exchange, except for finance and real-estate sectors from 2012 to 2019, with a total of 2,560 firms–years with panel data analysis.

Findings: Four findings in this study are listed as follow. First, the surprising result is that accrual earnings management increase after the adoption of XBRL. Second, after the adoption of XBRL, there was an increase in real earnings management. Third, the results of the study prove that the use of Big 4 auditors will weaken the increase in real earnings management after the adoption of XBRL. Finally, this study shows that after the adoption of XBRL, it turns out that both accrual and real earnings management experienced an increase.

Originality/value: This study contributes to providing an evaluation note to IDX regulators that the goals they want to achieve have not been achieved. This study provides empirical evidence for the debate over whether the adoption of XBRL is beneficial.