أساليب المحاسبة الإبداعية و أثرها على مصداقية القوائم المالية : دراسة تحليلية من وجهة نظر معدي القوائم المالية و المستفيدين منها

الملخص EN

This study aims to know the extent of the impact of creative accounting methods on the validity and credibility of the financial statements (the statement of financial position, the income statement, the statement of cash flows), and this is from the point of view of both the preparers of the financial statements and the beneficiaries of their services, and to answer the problem of the study, we have adopted in the aspect The applied questionnaire was directed to two samples (the preparers of the financial statements and the beneficiaries of the financial statements), and 60 forms were distributed and collected for study for each of the two samples.

The study found that, with a large percentage, there are no statistically significant differences about the impact of creative accounting methods and the validity of the credibility of the financial statements from the viewpoint of the preparers of the financial statements and the parties benefiting from their services, and they agree that creative accounting has a significant impact on the validity and credibility of the financial statements.