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Paper Details

أساليب المحاسبة الإبداعية المستخدمة للتلاعب بعناصر القوائم المالية و سبل الحد منها . Creative accounting methods used to manipulate the elements of financial statements, and ways to reduce them

أونيس عبد المجيد جامعة أمحمد بوقرة بومرداس am_ounis@yahoo.fr زرقواد وسام 1 جامعة أمحمد بوقرة بومرداس

Journal Title:revue scientifique Avenir économique

This paper aims to present the various creative accounting methods used in manipulating the financial statements, in addition to addres companies motives to resort to such practices wich lead to affect the credibility of the financial statements, thus misleading related parties. This paper suggests some solutions to reduce the negative effects and control them.