The impact of creative accounting on improving financial performance
Keywords:
Creative Accounting, Financial Performance, Financial StatementsAbstract
In light of the economic developments, companies have begun to search for the best accounting tools that give a positive image of the company, even if this is at the expense of the accuracy of the accounting information resulting from the use of these tools. To increase the rewards achieved by management, the research problem stems from a question: Is there an impact of creative accounting in improving financial performance? The researchers assumed that the behavior, the ethical framework, and the accountant’s familiarity with accounting rules helped in the emergence of creative accounting and the existence of effects of creative accounting on the financial performance of institutions. The researchers used the questionnaire form to determine the answers of the research sample about the research hypotheses. By finding more than one method for determining and analyzing the financial statements for the purpose of preventing companies from using one method whose purpose is to manipulate the financial statements
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Copyright (c) 2022 Noor Fadhil Shahatha, Mohammed T Mohammed, Khalid Jamal Fadhil
This work is licensed under a Creative Commons Attribution 4.0 International License.
