ممارسات وأساليب المحاسبة الإبداعية وأثرها على تحقيق الميزة التنافسية لشركات التأمين الأردنية المدرجة في بورصة عمان للأوراق المالية

الملخص EN

The study aimed to identify the impact of creative accounting and its practices and methods on the achievement of competitive advantage in Jordan's insurance companies listed on the Amman Securities Exchange.

The study adopted the analytical descriptive curriculum.

The sample study reached 55 responses from the study community of 23 insurance companies and to achieve the study's objectives.

(questionnaire) consisting of 28 questions on the study community with a view to collecting and analyzing data.

A range of statistical methods have been used to analyze data and test hypotheses.

The study found several results, most notably: creative accounting methods affect the achievement of competitive advantage in Jordanian insurers.

Manipulation of the accounting policies used and procedures affects the achievement of competitive advantage.

Manipulation of the estimate of the life of the assets affects the achievement of competitive advantage.

There is an impact of the preparation of fake accounting restrictions to manipulate the values of financial lists on the achievement of competitive advantage