دور استخدام آليات حوكمة الشركات في التقليل من ممارسات المحاسبة الإبداعية

الملخص EN

This study aimed to shed light on innovative accounting methods known as creative accounting.

Which companies are increasingly interested in and pushing for their methods in order to mislead the users of the financial statements; Exposing the accounting methods used by companies to manage profits, smoothing income, and researching the effects of these practices, and how they made the financial statements and the indicators derived from them unable to give the correct picture of the company's performance and its financial position; Causing a disturbance in the confidence of the users of the financial statements of all parties regarding the contents of these statements; Among the findings are the following: - There are motives for practicing creative accounting in companies, including: tax evasion, influencing decisions; The need for the accounting profession to pay attention to the ethical aspect so that the accountant does not resort to adopting creative accounting.

- The quality of accounting standards and adherence to them leads to the reduction of creative accounting practices.