Authors : Thaer Ahmad Abu Taber and Laith Abdallah Al Aryan
Abstract: This study aims to explore the creative accounting practices and their impact on the quality of information of Jordanian commercial banks. This study designed a questionnaire to be distributed to the respondents, out of 278 questionnaires distributed to the Jordanian bank’s employees, only 210 were returned valid to analysis yielded 75.5% responses rate. The results showed a negative impact for creative accounting on relevance, faithful representation, comparability and verifiability. This means that, the employees of Jordanian banks perceived the creative accounting to decrease these characteristics. Moreover, the results revealed no impact for creative accounting on timeliness and understandability.
Thaer Ahmad Abu Taber and Laith Abdallah Al Aryan, 2018. The Impact of Creative Accounting on Information Quality in Jordanian Commercial Banks. International Business Management, 12: 23-31.