مجلة إقتصاد المال والأعمال
Volume 7, Numéro 1, Pages 591-600
2022-03-31
The Influence Of Cosmetic Accounting On The Stock Exchange
Authors : Masood Abdullah .
Abstract
This study aims to study Cosmetic Accounting fand determine the extent of its use by Saudi public shareholding companies listed in the Saudi exchange stock market. It will also shed light on the effect of Cosmetic Accounting on targeted companies' share prices between 2010 and 2014. This study proceeded with a sample of 50 Saudi public shareholding companies covering all sectors of listed companies in the Saudi stock exchange market except banking, financial services & insurance sectors. This study concludes that 45% of the Saudi companies under test used Cosmetic Accounting during the studied period. The study also finds that Cosmetic Accounting affects share prices in the Saudi stock market (direct proportion).
Keywords
Cosmetic ; Accounting ; stock exchange
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