دور الإبداع المحاسبي في تشجيع الإستثمار الأجنبي و تحقيق التنمية المستدامة : دراسة تطبيقية في عينة من المصارف العراقية المدرجة في سوق العراق للأوراق المالية

Abstract EN

The research aims to identify the role that creative accounting plays in improving the image of the financial statements in a way that helps to attract foreign investment, which leads to increasing capital and achieving sustainable development.

For the purpose of achieving this, the research is applied on a sample of Iraqi banks in the money market for the financial years (2013- 2018) by analyzing the amount of accounting innovations and knowing the growth of the invested capital during the same period.

Through that, the research objectives have been achieved and the hypothesis tested.

The most important finding of the research is that the creative accounting plays an active role in changing the perception of external users on the financial reports submitted by Iraqi banks.

In addition, it helps to improve the procedures that the accountant takes by changing the accounting policies in a way that changes the business result and net income in a way that changes the view of investors Outsiders.

The most important recommendation is the need to improve the ideal display of financial elements according to the method that encourages foreign investment.

This is reflected in achieving sustainable development, as well as providing appropriate financial methods that allow the accountant to amend accounting procedures in line with international laws and standards in a way that attracts external investors.