أثر إستخدام أساليب المحاسبة الإبداعية على مصداقية القوائم المالية - دراسة حالة مؤسسة أشغال البناء

Abstract

This study aimed at determining the impact of using innovative accounting tools on the credibility of the financial statements, through identifying the main techniques of manipulation employed by accountants over the financial statements as well as the reasons and incentives underlying it via a case study conducted within a construction company.