id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajbmeb-864	Lina Khalid jaafer ibrahim; Mohammed A. Alhasan Mohammed; Aeshah A. Kareem Abdulsattar	THE ROLE OF CORPORATE GOVERNANCE IN REDUCING THE NEGATIVE IMPACT OF CREATIVE ACCOUNTINGON THE RELIABILITY OF THE INTERIM FINANCIAL INFORMATION	2023	25	.pdf	application/pdf	11965	341	30	A group of factors that contributed to the emergence of creative accounting gathered in the financial statements of business establishments, the most important of which are: 1-Freedom of Choice for Accounting Principles: Company accounting rules and policies sometimes allow to choose among the various accounting methods that you use in preparing its data Financial, where many accounting standards allow to choose among the various accounting alternatives, and this results in the company choosing the accounting methods that fit with its goals and desires and that achieve the best picture of the company’s performance(Hamada, Rasha, 2010, p. 36). The second axis: the general framework of the concept of creative accounting: Or not: The emergence and development of creative accounting: Creative accounting, or fraudulent accounting, as some call it, is an event born in the eighties of the last century, and it may have started when companies faced difficulties in the recession that prevailed in the era of the Industrial Revolution, where there was pressure to achieve better profits at a time when it was difficult to make profits, and when companies discovered thatLaws only tell you what you cannot do, not what you can doBehold, if she cannot earn profits, she can at least invent them(Blah, Syed Abdul Rahman, 2012,p. 31).	cache/ajbmeb-864.pdf	txt/ajbmeb-864.txt