تفاصيل الرسالة العلمية

This study aims to identify the impact of creative accounting on the quality of accounting information in The Jordanian public shareholding companies. The study community consists of all Jordanian public shareholding companies, which are (100) Jordanian Public Shareholding Companies. Thus, after excluding the bankrupt and abstained companies,(63) companies received the survey, With 140 questionnaires then only (101) companies have returned the questionnaires. There were (98) valid questionnaires that have been analyzed. Statistical packages of social sciences (SPSS) were used for data analysis, and through using arithmetical averages and standard deviations. In order to test the hypothesis, simple linear regression analysis was used. The researcher was able to reach several results, the most important of which, is that there was a statistical effect of creative accounting on the quality of accounting information in the Jordanian public shareholding companies. During the review of the results of reached study, the study recommended that the need to develop the moral aspect of employees in Jordanian public shareholding companies is necessary to improve the quality of accounting information, where the moral aspect is often inversely proportional to the methods of creative accounting