Creative accounting practices and the reliability of financial statements: evidence from the most iconic financial scandals

الملخص EN

This study aims to shed light on creative accounting and its practices, motives, and its impact on the faithful image of an entity's financial position, and the reliability of the financial statements, as well as its relationship to fraud.

this study also presented some examples of techniques used in manipulating accounting numbers, in addition to possible means to reduce the negative impact of creative accounting.