تأثير أساليب المحاسبة الإبداعية على مصداقية القوائم المالية : دراسة مجموعة من المؤسسات

Abstract EN

We aim through this study to show the impact of creative accounting methods on the credibility of the financial statements.

The field study was done on a group of institutions as an example of the impact of creative accounting on the financial statements, where the theoretical study included highlighting the concept of creative accounting, and also included the concept of financial statements and its characteristics.

Then comes the field study to try to highlight the impact of creative accounting, which is reflected on the financial statements, in the group of institutions in the Wilayat of Biskra through an exploratory study, where the study concluded with a number of results, the most important of which is that the creative accounting methods have an impact on the credibility of the financial statements.