اثر أنماط أساليب المحاسبة الإبداعية على جودة المعلومات المحاسبية وإنعکاساتها على درجة الثقة في القوائم المالية | ||||
المجلة العلمية لقطاع کليات التجارة بجامعة الأزهر | ||||
Article 13, Volume 26, Issue 1, June 2021, Page 181-215 PDF (364.06 K) | ||||
Document Type: المقالة الأصلية | ||||
DOI: 10.21608/jsfc.2021.248616 | ||||
View on SCiNiTO | ||||
Authors | ||||
أميرة عبدالرحمن المکي* 1; الطيب حامد إدريس موسى* 2 | ||||
1أستاذ المحاسبة المساعد بکلية المجتمع بجامعة طيبة المملکة العربية السعودية | ||||
2أستاذ المحاسبة المساعد بجامعة شقراء کلية العلوم والدراسات الأنسأنية بالقويعية.المملکة العربية السعودية | ||||
Abstract | ||||
The research problem is that the outcome of the accountants practices, procedures, and policies; getting use their intelligence, knowledge, and experience with accounting standards so that to manipulate numbers in order to improve the image of the economic unit and give misleading data as a result of creative accounting practice. The research aims to identify the most important creative accounting methods practiced by corporate management to influence the quality of the accounting information presented by the financial statements and their effect on the degree of trusting in these statements. Moreover, the research aims to study the reasons and motives for manipulating methods that lead to undermining the confidence of the users of this accounting information in the financial statements. In addition to present the mechanisms and methods that can be used to reduce its effects on their investment decisions The researchers used the deductive approach when choosing the study problem, and setting scientific hypotheses, in addition to the statistical analysis that was relied upon in the field study. The sampling used is a group of accountants, auditors and academics. One of the most prominent results is that the manipulation of the ratio of long-term asset depletion affects the items of the center’s list. The researchers recommend that financial research is should be adopted to rehabilitate accountants, by identifying creative accounting methods to achieve the quality of accounting information presented in the financial statements. | ||||
Keywords | ||||
creative accounting / quality of accounting information / financial statements | ||||
References | ||||
أولا-المراجع العربية
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