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The Role of International Financial Reporting Standards in Reducing the Creative Accounting

    Author

    • Mustafa Majeed Hameed Al-Bahadle
,

Document Type : Research Paper

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Abstract

The study aims to a statement on the impact of the implementation of international standards for financial reporting in reducing creative accounting practices and to achieve this goal The analytical descriptive approach was used through The use of the survey form to display the opinion of the search sample in the most important of these measures. Creative accounting in the statement of financial position, the list of income, and the list of cash flows and to achieve this goal is designed as a questionnaire as a data collection tool. Some statistical methods (Alpha Kronbach, arithmoon, standard deviation, percentage) have been rely on (26) Question Distributor on Four Hubs The answers were designed on each paragraph according to the trio Likert (LIKERT). The study reached international financial standards in reducing the negative effects of creative accounting, as well as its significant impact on the comparison of financial statements for similar companies from different countries.

Keywords

  • International Financial Reporting Standards
  • Creative Accounting
  • IFRS
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Alkut university college journal
Volume 8, issue1
September 2023
Page 71-80
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  • PDF 1.34 M
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  • Article View: 763
  • PDF Download: 53

APA

Al-Bahadle, M. M. H. (2023). The Role of International Financial Reporting Standards in Reducing the Creative Accounting. Alkut university college journal, 8(issue1), 71-80.

MLA

Al-Bahadle, M. M. H. . "The Role of International Financial Reporting Standards in Reducing the Creative Accounting", Alkut university college journal, 8, issue1, 2023, 71-80.

HARVARD

Al-Bahadle, M. M. H. (2023). 'The Role of International Financial Reporting Standards in Reducing the Creative Accounting', Alkut university college journal, 8(issue1), pp. 71-80.

CHICAGO

M. M. H. Al-Bahadle, "The Role of International Financial Reporting Standards in Reducing the Creative Accounting," Alkut university college journal, 8 issue1 (2023): 71-80,

VANCOUVER

Al-Bahadle, M. M. H. The Role of International Financial Reporting Standards in Reducing the Creative Accounting. Alkut university college journal, 2023; 8(issue1): 71-80.

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