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تأثير ممارسات المحاسبة الإبداعية على مبدأ الإفصاح المحاسبي في ظل معايير المحاسبة و الإبلاغ المالي الدولية- دراسة حالة لآراء عينة من الأكاديميين و المهنيين--

Elorabi  Hamza /  FARES SAIDI

Abstract:

This study seeks to determine the practices of creative accounting used in the Balance sheet statement and income to knowing the impact of these practices on the principle of accounting disclosure, the creative accounting practices were considered in the  balance sheet statement and income as independent variables, while variables of information that to be disclosed in balance statement and income as dependent variables.

This study found that there is a statistically significant effect of creative accounting practices in the financial statements (balance and income) on the principle of accounting disclosure.

Keywords: creative accounting, accounting disclosure, Normes IAS/IFRS

Jel Classification Codes: M41, M49.