THE RELATIONSHIP BETWEEN CREATIVE ACCOUNTING DETERMINANTS AND FINANCIAL REPORTING QUALITY OF LISTED COMPANIES IN IRAQ

Abstract

This research aimed to investigate the presumed causative relations financial reporting quality and inventive accounting factors dimensions applied to 384 employees worked in Listed companies in Iraq. The results demonstrate that all of the creative accounting determinants have a positive significant effect on financial reporting quality dimensions which include relevance or suitability, faithful representation or reliability, understandability and comparability of financial reports, except for ownership structure as it has a negative significant effect on all financial reporting quality dimensions. Finally, it should be emphasized the need to adopt these determinants as the first line of defense to eliminate creative accounting practices and boost the quality of financial reports