تأثير ممارسات المحاسبة الابداعية على موثوقية القوائم المالية: بحث تطبيقي في شركة التامين الوطنية العامة

الملخص EN

The study aims to highlighting the creative accounting practices, identifying their impact on non-reliability of financial statement of insurance companies and Iraqi public reinsurance company.

certain executive managements resort to creative accounting to falsely portray a better image to financial statement users by means of a set of techniques and mechanisms.

thus, impacting the company activities.

the study was carried out in state insurance companies and Iraqi public reinsurance company.

miller model is adopted to measure earning management practices.

it is one of the tools to detect creative accounting practices and to measure reliability of accounting information of financial statements by applying "white" scale on the companies, sample of the study.

the study has drawn a set of conclusions most important of which are all the companies, sample of the study, have resorted to creative accounting in their issued financial statements.

the purpose behind is either to maximize their earnings to create a positive effect on company reputation in the market and increase incentives and financial rewards or minimize earnings to