Abstract
THE IMPACT OF CREATIVE ACCOUNTING ON FINANCIAL STATEMENTS PRESENTATION: FIELD STUDY ON SUDANESE COMMERCIAL BANKS
The paper dealt with the impact of Creative accounting on Financial Statements Presentation. The study problem is represented in the following question: Is there a statistically significant relationship between the creative accounting practice and the income statement presentation? Is there a statistically significant relationship between the creative accounting practice and the presentation of the financial position list? The study aimed to determine how creative accounting
is related to financial statement, Highlight the technical means of creative accounting. the study adopted inductive approach, descriptive analytical approach, and historical approach .the questionnaire was used to achieve the objectives of the study. The study found several results, Creative accounting techniques have a positive and negative effects
.The study recommended several recommendations, including: The necessity to conduct training courses for bank employees on creative accounting methods .
Keywords
Creative accounting , Financial Statements, income statement, financial position , cash flow stateme
