أثر المحاسبة الإبداعية على مصداقية المعلومات المحاسبية في الشركات السعودية

الملخص EN

The study aims to identify the impact of creative accounting on the credibility of accounting information in Saudi companies.

we use the descriptive analytical approach, questionnaire as a tool to collect data.

our sample contain of (63) random, financial managers, and company managers in Saudi food companies.

the main results of our study, there is a positive impact of manipulation of obligations on the credibility of information in Saudi companies.

in addition, there is a positive impact of revenue manipulation on the credibility of information in Saudi companies.

lastly, there is a positive impact of asset manipulation on the credibility of information in Saudi companies.

our recommendation for this study, Saudi companies should seek to disclose the rights mortgaged, or provided a guarantee in order to ensure that the obligations of the companies are not manipulated.

in addition, we need to establish strict control over sales transactions at the end of the year, with the aim of cancelling them at the beginning of the following year, leading to a lack of credibility of accounting information.