تحليل نوعي لخصائص المحاسبة الإبداعية في الكيانات الاقتصادية الجزائرية

الملخص EN

The creative accounting practice in the Algerian economic entities is considered one of the most important challenges that show concern for stakeholders notably (investors and lenders), the presented study is to respond to a fundamental problem about the creative accounting practice in the Algerian economic entities in the context of the financial accounting system application.

The study concluded that there is a Field of earnings management despite of the important reforms through the financial accounting system application.

furthermore, the creative accounting practice is linked to the activity sector in order to reduce the tax base where a long term techniques are used such as: changing assessment methods and the insertion.

And another is of a short-term such as: activating tax benefits and changing the proportion of exploitation operations.