The Impact of Creative Accounting Practices on the Quality of Financial Reports: An Empirical Study on a Sample of Industrial Joint-Stock Companies Listed on the Amman Stock Exchange During the Period 2014–2023

Abstract

This study aims to highlight the impact of creative accounting practices on the quality of financial reports for a sample of nine industrial joint-stock companies listed on the Amman Stock Exchange during the period 2014–2023. To achieve the study’s objective, the Panel Data Model was employed. The study considered the quality of financial reports as the dependent variable, creative accounting as the independent variable, and included additional control variables that could influence the dependent variable. The findings revealed a statistically significant inverse relationship between crea-tive creative accounting and the quality of financial reports in industrial joint-stock companies liste on the Amman Stock Exchange during the study period