Creative accounting practices and the reliability of financial statements: evidence from the most iconic financial scandals

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dc.contributor.authorAkkouche, Mohamed Amine
dc.date.accessioned2023-09-10T08:48:00Z
dc.date.available2023-09-10T08:48:00Z
dc.date.issued2022-12-02
dc.description.abstractThis study aims to shed light on Creative Accounting and its practices, motives, and its impact on the faithful image of an entity's financial position, and the reliability of the financial statements, as well as its relationship to fraud. This study also presented some examples of techniques used in manipulating accounting numbers, in addition to possible means to reduce the negative impact of creative accounting. تهدف هذه الدراسة إلى إلقاء الضوء على المحاسبة الإبداعية، ممارساتها، دوافعها وأثرها على الصورة الصادقة للمركز المالي للمنشأة، وموثوقية التقارير المالية، وكذلك علاقتها بالاحتيال. كما قدمت هذه الدراسة بعض الأمثلة على الأساليب المستخدمة في التلاعب بالأرقام المحاسبية، بالإضافة إلى الوسائل الممكنة لتقليل الأثر السلبي للمحاسبة الإبداعية.ar
dc.identifier.issn2352-9962
dc.identifier.issnE-ISSN 2572-0147
dc.identifier.urihttp://hdl.handle.net/123456789/15373
dc.language.isoenar
dc.publisherUniversité De Larbi Ben M'hidi Oum EL Bouaghiar
dc.subjectCreative Accountingar
dc.subjectAarnings Managementar
dc.subjectFinancial Statementsar
dc.titleCreative accounting practices and the reliability of financial statements: evidence from the most iconic financial scandalsar
dc.typeArticlear
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