مجلة الأصيل للبحوث الاقتصادية والإدارية
Volume 7, Numéro 1, Pages 51-76
2023-04-30

The Impact Of Creative Accounting On The Quality Of Financial Information In Commercial Banks, An Analytical Study Of A Sample Of Algerian Public Bank Agencies -tebessa-



Authors : Helimi Sarra . Metarref Aouatef . Bahloul Latifa .

Abstract

The Impact of Creative Accounting on the Quality of Financial Information in Commercial Banks in Tebessa is discussed in this paper. The descriptive-analytical method is applied; besides, a questionnaire is used as a data collecting method, and analysed and processed by the spss20 program. Consequently, the obtained results show that the current Creative accounting theoretical methods are actually used, and the validity of the hypothesis proves that the quality of financial information is affected by the creative accounting practices in the financial statements of Algerian Public Bank Agencies -Tebessa-. The paper concludes that the concept of Creative Accounting should be promoted frequently, in addition to the notion of Financial Information Quality, so that users in the considered commercial banks can understand it.

Keywords

Creative Accounting ; Quality of Financial Information ; financial statements ; commercial banks

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