المحاسبة الإبداعية و أثرها على جودة المعلومات المحاسبية

الملخص EN

The study aimed to delve into the concept of creative accounting and how it was taken to deceive and deceive through various accounting practices that exploited the flexibility in accounting principles and gaps in the published international accounting standards and took the preparation and analysis of the financial statements as a means of generating information that serves the management's will and objectives of showing the financial situation better than it is In terms of the amount of profitability or financial position to achieve specific purposes or to show the opposite low profitability and weak financial position when you want to reduce or evade tax, which leads to damage to the interests of several groups of the respondent The study concludes with a number of conclusions that the applied study clearly demonstrated the creative accounting practices through their impact on the results of the business and the financial status of the joint stock companies.

This has a significant impact on misleading the users of the financial statements and harming the transparency of these lists.