The Impact of Financialists Perception to Creative Accounting Practices on the Cash Flow Statement A Field Study in the Jordanian Industrial Shareholding Companies

Osama Ja'arah, Kamal Qudah, Maysa Abu Tamam


This study aimed at investigating the perception impact of the accountatnts, and auditors, analysts and users of financial statements of the practices of creative accounting on the cash flow statement..The study applied on a sample consisted of 261 respondents out of accountants, auditors, financial analysts, and users of financial statements which represent 30% of the study population consists of 865 financially. The study found the presence of the effect of the use of practices and methods of creative accounting on the reliability of data and appropriate statement of cash flows. As it turns out that there is a perception among financilaists of the practices of creative accounting on the cash flow statement. The results also indicate that there were no statistically significant differences between the views of groups included in the study on perceptions of financialists of the measures that can be used to reduce the effects of creative accounting in preparing the statement of cash flows. The study recommended the need to pass more laws and legislation firm that helps detect creative accounting practices and imposing severe penalties on preparers of financial statements for industrial companies who are doing creative accounting practices in all its forms and whatever its lineage .


Creative Accounting, International Accounting Standard, Cash Flow, Operating Cash Flow, Investing Cash Flow, Financing Cash Flow, Reliability.

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