أثر ممارسات المحاسبة الإبداعية على جودة القوائم المالية لدى المقاولات الراغبة في التصنيف المهني

الملخص EN

This study aims at clarifying the effect of the application of creative accounting methods on the quality of the financial statements of the companies interested in the professional classification and identifying the reasons why the institutions resort to the methods of manipulation and distortion in the financial statements, which had an impact on the decisions taken by users of the financial statements.

the various methods of calculating the creative and its impact on the accounting of the enterprise and thus make the financial statements in accordance with a particular perspective to obtain certain privileges and licenses.

this study concluded the following results : -the practice of creative accounting methods to show financial statements in the best picture for specific purposes and interests, a double-edged sword may be in favor of the institution and works to develop and promote, and may be in the interest of the enterprise and work to impede and discouraging the activity or prevent its sustainability.