Creative accounting methods in manipulating the financial statements from the perspective of international accounting standards

Abstract

The study aims to identify the various creative accounting methods that can be used to manipulate the financial statements, and this is in light of the new variables that have become dominant in the Algerian accounting environment. Where this issue is of great importance in view of what happened and is happening in terms of the collapse of major international companies, for reasons preceded by the practice of creative accounting methods in presenting and presenting the financial statements. This study concluded that the practice of creative accounting includes the exploitation of various methods to achieve short-term goals by showing an image that does not represent the reality of the company's financial statements.