THE IMPACT OF CREATIVE ACCOUNTING ON THE RELIABILITY OF CASH FLOWS STATEMENT / HARMAN HAINI ABDO; SUPERVISOR: ASST. PROF. DR. KEMAL ÇEK

Yazar: Katkıda bulunan(lar):Dil: İngilizce 2023Tanım: vii, 69 sheets; 31 cm. Includes CDİçerik türü:
  • text
Ortam türü:
  • unmediated
Taşıyıcı türü:
  • volume
Konu(lar): Tez notu: Thesis (MSc) - Cyprus International University. Institute of Graduate Studies and Research Accounting and Finance Department Özet: ABSTRACT The main goal of the research is to determine whether there is a practice of creative accounting in Iraqi companies using one of the modern measurement measures, as well as to determine the impact of these practices on the financial performance of these companies. To accomplish this goal, the research was conducted on some companies for the period (2021-2022) and used a variety of financial and statistical methods such as testing F, T to test the hypotheses. The study came to a number of results, the most notable of which is that certain Iraqi companies are using the sample of research creative accounting through profit management when producing and presenting financial accounts, and that these practices have a substantial detrimental impact. The study concluded with a set of recommendations, the most important of which is that accounting standards makers should limit management's ability to engage in creative accounting practices by limiting the number of alternatives available in the field of measurement and financial reporting, as well as improving financial statement transparency through adequate and fair disclosure and working to establish accounting ethics as an independent discipline.
Materyal türü: Thesis
Mevcut
Materyal türü Geçerli Kütüphane Koleksiyon Yer Numarası Durum Notlar İade tarihi Barkod Materyal Ayırtmaları
Thesis Thesis CIU LIBRARY Tez Koleksiyonu Tez Koleksiyonu YL 2950 A33 2023 (Rafa gözat(Aşağıda açılır)) Kullanılabilir Accounting and Finance Department T3308
Suppl. CD Suppl. CD CIU LIBRARY Görsel İşitsel YL 2950 A33 2023 (Rafa gözat(Aşağıda açılır)) Kullanılabilir Accounting and Finance Department CDT3308
Toplam ayırtılanlar: 0

Thesis (MSc) - Cyprus International University. Institute of Graduate Studies and Research Accounting and Finance Department

Includes bibliography (sheets 61-66)

ABSTRACT
The main goal of the research is to determine whether there is a practice of creative
accounting in Iraqi companies using one of the modern measurement measures, as well
as to determine the impact of these practices on the financial performance of these
companies. To accomplish this goal, the research was conducted on some companies
for the period (2021-2022) and used a variety of financial and statistical methods such
as testing F, T to test the hypotheses.
The study came to a number of results, the most notable of which is that certain Iraqi
companies are using the sample of research creative accounting through profit
management when producing and presenting financial accounts, and that these
practices have a substantial detrimental impact.
The study concluded with a set of recommendations, the most important of which is
that accounting standards makers should limit management's ability to engage in
creative accounting practices by limiting the number of alternatives available in the
field of measurement and financial reporting, as well as improving financial statement
transparency through adequate and fair disclosure and working to establish accounting
ethics as an independent discipline.

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