اثر المحاسبة الابداعية على جودة المعلومات المالية في البنوك التجارية دراسة ميدانية لوكالات البنوك العمومية الجزائرية تبسة

Abstract

The research deals with the effect of creative accounting on the financial information quality in the agencies of Algerian public banks in Tébessa, we have split this research in theorical study and practical study, and we have use the descriptive analytical method and questionnaire style to collect data and analyze the results, we also process the data in questionnaire with SPss20 software. The results have proved that theatrical creative accounting methods are already in use, and the validity of hypotheses have proved the effect of financial information quality with uses of creative accounting in the agencies of Algerian public banks in tebessa. Also this study has extract set of recommendations among them spreading the culture of creative accounting concept and promoting the concepts related to financial information quality so it can be fully understandable by users in commercial banks concerned in this study.