آليات حوكمة الشركات للحد من ممارسات المحاسبة الإبداعية : حالة المؤسسة الوطنية للصناعات الإلكترونية بسيدي بلعباس

الملخص EN

This paper aims to investigate the reasons why societies use creative accounting methods, which may sometimes be in order to improve the society’s image in front of stakeholders, while it may be practiced for the purposes of tax manipulation and in order to reduce the value of profits, taking advantage of some of the available accounting options that appear in financial statements and accounting information without their reality.

therefore, d opting governance mechanism spare serves the rights of stakeholders.

in this study, we tested the multiple regressions between corporate governance and creative accounting practices in the national electronic industry society (NEMI).

the Study found that NEMI truly braces corporate governance principles.

we also found a negative correlation between corporate governance indicators and some creative accounting practices.

the multiple regression equation showed that the change in creative accounting practices is explained by 45% change in governance mechanisms, and some in dependent variables are statistically significant at 1%.