الحد من آثار ممارسات المحاسبة الإبداعية في القوائم المالية من خلال استخدام التحفظ المحاسبي : دراسة ميدانية

Abstract EN

This study aims to explore the creative accounting practices and their impact on financial statements through using accounting conservatism and try to reduce them.

This study designed a questionnaire to be distributed to the respondents in Algerian business environment, only 67 were returned valid to analysis yielded 69% responses rate.

SPSS are used to analyse data and examine the related hypotheses.

The result showed a positive impact for creative accounting practices on financial statements and there is statistically significant relationship between accounting conservatism and reducing the practice of creative accounting.

The study also recommended to combat the practice of creative accounting by requiring companies to the principle of consistency when choosing a method of accounting and disclosure of any change in when it occurs.

Also increasing the levels of accounting conservatism in the financial statements