المحاسبة الإبداعية: المفاهيم والأساليب المبتكرة لتجميل صورة الدخل

Abstract

This paper tries to identify the techniques of manipulation in the accounting data used to hide the companies real performance; where these methods are described as "Creative Accounting" if it exercised without exceeding GAAP and Accounting Standards to exploit the element of flexibility and choice in those standards and principles. The manipulation of financial data is considered an art of deception by an accountant expert in this unethical art; where Audit bodies cannot discover Creative Accounting practices; the result is a universal crisis of confidence in the companies’ financial statements due to poor transparency and accounting disclosure.