Résumé:
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.
