STUDY THE RELATIONSHIP OF INFLUENCE BETWEEN FINANCIAL ANALYSIS TECHNIQUES AND THE LIMITATION OF CREATIVE OR CREATIVE ACCOUNTING METHODS IN IRAQI BANKS
The research aims to show Correlation and impact between financial analysis techniques , Limit creative or creative accounting practices , In the environment of Iraqi banks , And investigate the nature of the relationship, Among the sample corporate practices of the study to manage their profits with their inability to continuity (Financial stumbles) It is an empirical reality. The results showed that financial analysis techniques contributed to the interpretation of (0.842) the differences in the Limit creative accounting practices (Creativity), while the residual value represents factors that are not included in the study. Based on the above, the results show the validity of the claim of the second main hypothesis regarding the presence of a moral impact of financial analysis techniques in Limit creative accounting practices (Creativity)At a significant level 0.05. For employees of the studied banks. The study suggests The need to work on issuing local accounting standards to address the shortage resulting from the economic environment to reflect commercial transactions with appropriate accounting policies, or to allow the application of international accounting standards and update the unified accounting system of banks in accordance with those standards and provide examples of accounting treatments in order not to be diverted from the management of banks Creative accounting methods.
Financial Technologies- Financial Analysis-Creative Accounting (Creativity)