Creative accounting practices and the reliability of financial statements: evidence from the most iconic financial scandals
dc.contributor.author | Akkouche, Mohamed Amine | |
dc.date.accessioned | 2023-09-10T08:48:00Z | |
dc.date.available | 2023-09-10T08:48:00Z | |
dc.date.issued | 2022-12-02 | |
dc.description.abstract | This 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.issn | 2352-9962 | |
dc.identifier.issn | E-ISSN 2572-0147 | |
dc.identifier.uri | http://hdl.handle.net/123456789/15373 | |
dc.language.iso | en | ar |
dc.publisher | Université De Larbi Ben M'hidi Oum EL Bouaghi | ar |
dc.subject | Creative Accounting | ar |
dc.subject | Aarnings Management | ar |
dc.subject | Financial Statements | ar |
dc.title | Creative accounting practices and the reliability of financial statements: evidence from the most iconic financial scandals | ar |
dc.type | Article | ar |
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