أثر تقنيات المحاسبة الإبداعية على موثوقية البيانات المالية : دراسة تطبيقية في عينة من المصارف العراقية المدرجة في سوق العراق للأوراق المالية

Abstract EN

The aim of this research is to know the role played by creative accounting in changing the level of confidence in the financial reports submitted by Iraqi banks.

To achieve this research, the analytical side was used for the purpose of knowing the nature of the accounting policies used by banks for the purpose of manipulating the financial reports in addition to using the model (Kythreotis 2014) ) To measure the reliability of financial data in the research sample represented by (Commercial Bank of Iraq, Bank of Baghdad, Middle East Investment Bank, Iraqi Investment Bank, National Bank of Iraq) for the financial period (2013-2017).

The most important findings of the study are the existence of many flexible accounting procedures and policies that allow Iraqi banks to use creative accounting to mislead and reduce confidence in financial reports .submitted to external users The most important thing recommended by the research is to increase the effective control measures that can reduce the size of the manipulation of accounting policies in order to enhance confidence in the financial reports.