مساهمة حوكمة الشركات في الحد من أثار المحاسبة الإبداعية على مصداقية القوائم المالية -دراسة ميدانية –

Abstract

This study aimed to identify the role of corporate governance in reducing the negative impact of creative accounting on the reliability of the financial statements through an applied study on companies Algerian economic The study revealed a statistically significant role on the reliability of the financial statements at 0.05 confidence interval level. This main result was concluded through a group of secondary results . set of recommendations was concluded by this study, the most important ones were, it is important that the different accounting entities have to develop the mechanisms that reinforce and promote the moral behavior as it plays a great role in decreasing the risks that the financial reports might encounter due to using the creative accounting techniques.