أثر استخدام أساليب المحاسبة الإبداعية على مصداقية القوائم المالية : دراسة حالة في مكتب محافظ حسابات

Abstract EN

This study aimed to determine the effect of using creative accounting methods on the credibility of the financial statements, this study concluded that the use of these methods achieves the short-term goals of the institutions, by publishing financial statements that do not reflect the true image of the institution, and the accountant often uses settlement entries in the following year in order to avoid drawing attention to the various users of the financial statements from investors, managers, management tax, commercial, the method of quickly recording revenue in an uncertain sale used in this study affects the balance sheet and the table of results accounts and does not affect the table of treasury flows and the table of capital changes.