فائز حازم أحمد داؤد العبيدي
  • THE IMPACT OF APPLYING CREATIVE ACCOUNTING ON THE RELIABILITY OF ACCOUNTING INFORMATION IN THE FINANCIAL STATEMENTS
  • Abstract:

     

    The manipulation of accounts and financial statements to hide the actual
    performance of companies in order to reach useful results for the company or
    some of its employees is what it means by creative accounting or profit
    management. Such methods are described as provided that it is practiced
    without exceeding the accepted accounting standards and principles but by
    exploiting the elements of flexibility and choice in those standards and
    principles .
    The practice of these methods has a very important effect in undermining
    market confidence in the information contained in the financial statements
    published by the companies.