أثر استخدام المحاسبة الإبداعية على متخذي القرارات الاستثمارية في سوق رأس المال السعودي

الملخص EN

The study aimed to identify the motives of management in the use of creative accounting methods.

Creative accounting methods used in The income statement and Financial Position.

and measuring the ability of users of financial statements to discover the methods creative accounting.

In order to achieve this aim, the descriptive analytical approach has been used due to its suitability to the nature of the study.

Furthermore, the questionnaire has been used as the main data collection tool from the study community which is composed of internal auditors and Investors.

The study concluded that the most important set of results: that the motives of creative accounting methods corporation in Saudi Arabia is to maintain the level of stock prices in the capital market and make it positive in the case of continued growth, and achieve the benefits of selfmanagement.

One of the most creative accounting methods used in financial statements i.e.

income statements and balance sheet are: capitalization of expenses, reducing the estimated allocations, over-determine the value of fixed assets, proof of income collected by the unexpected make sure the conditions generated income due.

The study recommends to reduce the practice of creative accounting to choose audit firms with high efficiency and credibility, the activation of audit committees, activating the role of corporate governance, reduction of multiple alternatives and accounting treatments.