أثر المحاسبة الإبداعية على درجة الثقة في القوائم المالية و انعكاسها على سوق الأوراق المالية

Abstract EN

The study dealt with the impact of creative accounting on the degree of confidence in the financial statements and their reflection on the stock market.

The study focused to achieve its objectives by answering the following question: Does the creative accounting effect on confidence in the financial statements? Beside; does the creative accounting techniques effect on confidence in the financial statements? The aim of this field study, in particular to know the motives and methods of creative accounting in the Khartoum Stock market.

Subsequently we found many significant results: Firstly, All hypotheses were validated, Moreover, There are many means and methods that are used in creative accounting.