م.م بيداء فاضل جاسم
bayda fadhil jasim
الجامعة التقنية الوسطى /معهد الادارة التقني
Middle Technical UniversityTechnical Management Institute
Abstract
The research aims to know the role that creative accounting plays in influencing the quality of accounting information in the financial reports submitted by Iraqi banks, and to achieve this research, the analytical aspect was relied upon for the purpose of knowing the nature of accounting policies used by Iraqi banks. The research sample included in the Iraq Stock Exchange for the purpose of Manipulating financial reports in addition to adopting the (ROA) model to measure the quality of accounting information in the research sample for the financial period extending from (2013-2017). The most important findings of the research is that creative accounting plays an effective role in changing the view of investors who use financial reports submitted by Iraqi banks, as well as that creative accounting is represented by fraudulent procedures that the accountant performs by changing accounting policies in a way that changes the business outcome and is net Income.
The most important thing recommended by the research is to know the correct procedures by Iraqi companies, especially banks, for the purpose of using creative accounting methods in a way that reduces financial fraud and makes them contain an acceptable percentage of confidence. According to the will of management to achieve goals or mislead employees
