أثر ممارسة المحاسبة الإبداعية في شركات المساهمة السعودية على أسعار الأسهم

الملخص EN

The study aimed to investigate the topic of creative accounting and find out the extent of its use by Saudi public shareholding companies.

It will also shed light on the effect of the use of creative accounting on targeted companies' share price between 2010 and 2014.

This study is conducted on a sample of 50 Saudi public shareholding company covering all sectors of listed companies in Saudi stock exchange market except banking, financial services & insurance sectors.

The modified Jones model 1995 was used to categorize the companies to: companies using creative accounting and companies not using.

Then, the effect of using creative accounting on share prices in Saudi stock exchange is analyzed.

This study leads to the conclusion that some of the Saudi companies used creative accounting.

The study also finds out that the use creative accounting has clear effect on share prices in Saudi stock market.