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The Impact of Creative Accounting Methods and the Reliability of Financial Statements - An Analytical Study of a Sample of Employees Working in Auditing Firms and Joint Stock Companies on the Bahrain Stock Exchange |
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PP: 181-207 |
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Author(s) |
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Marwa Hasan Ali Hamada,
Ammar Esam Al-Sammarraee,
Nadya Alshareeda,
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Abstract |
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| The present paper aims to identify creative accounting methods used by the companies participating in the stock market through analytical study as well as the impact of creative accounting practices on the financial statements of the companies contributing to the stock market. The results showed the importance of the moral dimension of accountants because of the decisions built on the results of creative accounting practices as well as the importance of credibility in the financial statements. The study recommends identifying all the creative accounting practices that help find the appropriate solutions; activating the awareness of the ethical dimension of the accounting profession as it extensively affects the production of the lists of highly credible financial benefit to the economy as well as the relative development and continuation of the companies; activating the powers granted to external auditors and developing the legislations that regulate accounting work. Thus, fraud, manipulation and errors can be detected. |
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