إطار مقترح لتفعيل دور حوكمة الشركات في تحجيم استخدام بعض أساليب المحاسبة الإبداعية : دراسة ميدانية على الشركات السعودية

الملخص EN

Financial statements represent an important communication mean among economic units, shareholders and other stakeholders.

Such financial statements might deliberate a distortion by the perpetrator of the financial statements who wish to change content and messages sent via it.

This kind of distortion is often referred to as the Creative Accounting.

Accordingly, researchers found a great motive to carry out this research to establish a framework that reflects the possibility of activating the role of corporate governance in reducing the use of some creative accounting methods, and to test the proposed framework in some Saudi companies.

Therefore, the current research mainly aims to develop a proposed framework to activate the role of corporate governance in reducing the use of some creative accounting methods and empirically test the proposed framework in the Saudi business environment.

The current research uses the inductive approach to identify the extent of using creative accounting methods in Saudi companies, and testing the impact of implementing corporate governance to limit the use of some creative accounting methods.

The research also uses the deductive approach to investigate the optimal accounting disclosure, using a questionnaire to study the role of corporate governance in curbing the use of some creative accounting methods, and analyzing the collected data using appropriate statistical analysis to test the research hypotheses.

The researchers developed a proposed framework which links the rules and principles of corporate governance and the techniques of manipulation, known as accounting creative, in an attempt to limit the use of such methods in light of the principles of corporate governance.

The researchers found that there are some practices of the creative accounting methods in Saudi companies, The researchers found a significant correlation between the proposed framework which links corporate governance principles and creative accounting methods.

The proposed framework also helps limiting the use of such methods, which gives an opportunity to adopt transparency and credibility of information, and thus help improve the economic decisions of the stakeholders.