International Business Management

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The Impact of Creative Accounting on Information Quality in Jordanian Commercial Banks

Thaer Ahmad Abu Taber and Laith Abdallah Al Aryan
Page: 23-31 | Received 21 Sep 2022, Published online: 21 Sep 2022

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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.

How to cite this article:

Thaer Ahmad Abu Taber and Laith Abdallah Al Aryan. The Impact of Creative Accounting on Information Quality in Jordanian Commercial Banks.
DOI: https://doi.org/10.36478/ibm.2018.23.31
URL: https://www.makhillpublications.co/view-article/1993-5250/ibm.2018.23.31