المحاسبة الإبداعية و أثرها على جودة القوائم المالية للمؤسسات الاقتصادية الجزائرية

الملخص EN

This study aims to highlight the impact of creative accounting on the quality of the financial statements of the Algerian economic institutions, where the theoretical framework for both creative accounting and the quality of the financial statements was addressed, depending on the descriptive approach, and to achieve the objectives of the study and test hypotheses, the method of case study was relied upon.

Through the questionnaire tool to collect information, as it was distributed to (46) items, the EXCEL tables program was used to dump the data, and the statistical packages for social sciences program (SPSS.

V23) was used to process the data, analyze and interpret the results.

This study concluded that creative accounting greatly affects the quality of the financial statements, through which dimensions are represented in reliability, appropriateness, comprehensibility and comparability.