TY  - JOUR
T1  - The Impact of Creative Accounting on Information Quality in
Jordanian Commercial Banks
AU - Ahmad Abu Taber, Thaer AU - Abdallah Al Aryan, Laith 
JO  - International Business Management
VL  - 12
IS  - 1
SP  - 23
EP  - 31
PY  - 2018
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2018.23.31
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2018.23.31
KW  - Comparability
KW  -commercial banks
KW  -Jordanian
KW  -responses rate
KW  -characteristics
KW  -results
AB  - 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.
ER  -