أساليب استخدام المحاسبة الابداعية
DESCRIPTION
محاسبةTRANSCRIPT
-
553
-
-
1102
653
-
. .
753
U
:
( ) nornE )(
.
. :
:
:
-
1102
853
.
: - . 1- 2
. - 3
. - . 4- 5
.- 6
.
: : .
: . : : .
: .
:
: - : .
- : .
-
. .
953
:
( . 05 )
: " ) ytilauQ gninraE ni esaC A( "2002 ,nitraM( )1)
(.
RAZ
gnitropeR laicnaniF tneluduarF ehT( "2002 ,nehC( )2)" ) yrtsudnI retupmoC fo scitsiretcarahC
(
.
. gnitnuoccA laitnetoP gnissessA( "3002 ,lessurT( )3)
" noitazinagrO elbatirahC scitsiretcarahC :noitalupinaM
.
.
-
1102
063
( " 6002( )4) ".
.
. ( " 6002( )5 )
: ".
)
( .
. ( " 6002( )6)
".
.
) ( ) (
. ( " 8002( )7)
"
.
-
. .
163
.
. ( : " 9002( )8)
".
.
AVONA tset-t( 051 ) . effehcS
: "
.
.
.
-
1102
263
:
( gnitnuoccA evitaerC )
! .
. " ( 2991 ,resaN )
/ / ".
( 8002 ):
.
"
". :
:
-
. .
363
: .
:
. . : 3
. . : 4
.
.
.
( 9002 .)
:
" "
( 8002 : ) - 1
-
1102
463
.
. - 2
( )2991,resan
. - 3
. - 4
( nelhaW &ylaeH . ) 3991
.
:
" / ".
-
. .
563
(8002: ) -
. - .
. -
.
) ( .-
. :
: -
:
-
1102
663
- : 1
.- : . 2- : 3
.
. - : 4
.- : 5
.- : )( 6
.
.- : 7
. .
-
. .
763
. :
. :
:
:
. :
. :
. :
. :
. :
. :
.
-
1102
863
: .
:
.AW OFIF :
.) (8002
. :
. :
- .
-
. -
.
-
. .
963
-
. . :
sisaB laurccA
(6002 . ) :
( 8002 : ) -
)ESYN( )CES(
7691 )APCIA( )CES( 2791
8791 .
-
-
1102
073
ecnanrevoG etaroproC
. -
.
. - :
- " "
" " .- " "
.-
. -
-
. .
173
. -
.
.
:
gnitnuoccA sdradnatS lanoitanretnI sdradnatS gnitropeR laicnaniF lanoitanretnI
( 6002 : ) - . 1- 2
. - 3
.- 4
.
:
-
1102
273
* ) ( ) (
. *
.
. .
::
( 4891 ,snoyL )
snoyL
.
-
. .
373
: ( 2991 ,otalP )
2791 dna rehcsiF )
( 5991 ,giewznesoR ,yrubeldneP dna resaN . )
( . 2991
( " 3991 ,nomoloS ) " ".
( 1991 ,enisveR )
""
. )
( 9002
.
-
1102
473
U
:
.
.
.
( 1( )13( )05( )05) .
(1 )
- 1 72 1.78 4 9.21 - 2 8 8.52 81 1.85 4 9.21 1 2.3
- 3 1 2.3 1 2.3
5 1.61 42 4.77
0 0 - 4 6 4.91 6-3 8 8.52 9- 7 8 8.52 21-01 8 8.52 21 1 2.3
-
. .
573
:
.( 82 )
) ( ) ( : :
. :
.
.
% . 47
: . - ( . T ) -
: . :
( 8- 1 ) .
-
1102
673
( 2 )
1
1 3482.1 0178.2
2
5 1034.1 9216.2
3
7 1462.1 1852.2
4
8 2300.1 7838.1
5
3 8814.1 7907.2
2 74.1 5608.2 6
6 05.1 6085.2 7
4 73.1 2546.2 8
3.1 5.2
( 2 )
( 5.2 . ) ( 1)
" ( " 6 )
( 5 " ) "
( 8 " )
-
. .
773
" ( 2 " )
" ( 7 " )
" ( 3 " )
" "
".
. : ( 51 9 )
. (3 )
9
91.1 8453.2 3
01
1572.1 6223.2
4
11 3422.1 3230.2
5
21 0610.1 7769.1
6
31 6973.1 2546.2
1
41
6971.1 1615.2 2
51 3972.1 8453.2
3
7.1 2.2
-
1102
873
( 3 )
( 01( )2.2 ) "
( 11 " ) " "
( " 6( )21.6)
( " 21 " )( 7 " )
"
( 8 " )" "
( 9 ) " .
. :
( 02 - 61 ) .
-
. .
973
( 4 )
61
2 63.1 9384.2
71
5 7931.1 7769.1
81
3 0564.1 3092.2
91
4 5222.1 5391.2
02
1 5314.1 9147.2
7.1 3.2
( 4 ) ( 71( )3.2 )
" ( 31 " )
" ( 51 " )
( 61 " ) "
( 41 " ) "
" .
-
1102
083
. : ( 62 - 12 )
.
( 5 )
12
6 10.1 790.2
22
1 1634.1 5460.3
32 \
2 8655.1 2309.2
42
4 7545.1 4845.2
52
5 2533.1 0921.2
62
3 6973.1 2546.2
4.1 5.2
( 5 )( 91( )6.2 )
" ( 02" )
( 32 \ " )
( " 12" )( 22 " )
" ( 81 " )
.
-
. .
183
. : ( 82 -72 )
. ( 6 )
.
72
1 7864.1 2309.2
82
2 51.1 3161.2
2.1 5.2
( 6 )( 72( )6.2 )
" ( 82 " )
" ".
)T(
scitsitatS elpmaS-enO
.dtS naeM N oitaiveD n
.dtS rorrE naeM
1963. 2550.2 2309.4 13 1H 2404. 4052.2 1852.4 13 2H 7833. 0688.1 8690.5 13 3H 4253. 0269.1 0921.5 13 4H 5233. 5158.1 5608.4 13 5H
-
1102
283
tseT elpmaS-enO tseT
= eulaV 5
-2( .giS fd t )deliat
naeMcnereffiD e
%59nedifnoC ec lavretnI eht focnereffiD e
reppU rewoL - 597. 03 262.- 1H
-E4776.9 1756. 6058.-
-E453.8 4765.1- 9147.- 670. 03 638.1- 2H 20
-E776.9 777. 03 682. 3H 20
6887. 0595.-
7848. 6095.- 0921. 717. 03 663. 4H 6584. 7278.- 5391.- 565. 03 285.- 5H
. :
(7 )
giS T : T : 1HR
-E4776.9- . 70.0 69.3 262.-
)a= 50.0( .
( )( 70.0( )50.0 )( 69.3( )262.0 )( )
.
-
. .
383
. :
( 8 ) giS T : T : 2HR
9147.- 80.0 69.3 638.1-
)a= 50.0( .
( )( 80.0 )50.0 ( 69.3( )638.1 )( )
.
. :
( 9 ) giS T : T : 3HR
20-E776.9 . 7.77 69.3 549.2-
)a= 50.0( .
( )( 7.77 )50.0 ( 69.3( )549.2 )( )
.
. :
-
1102
483
( 01 )
giS T : T : 4HR
0921. 7.17 69.3 663.
)a= 50.0( .
( )( )( 7.17 )50.0 ( 69.3( )663.0 )
.
. : (11 )
giS T : T : 5HR
5391.- 5.65 69.3 285.-
)a= 50.0( .
( )( 5.65 )50.0 ( 69.3( )285.0 )( )
.
-
. .
583
: : : - 1
.(5.2 )
- 2
.(2.2 )
- 3
.(3.2 )
- 4
(.5.2 ) - 5
(.5.2 )
: : : - . 1- 2
. - 3
.
-
1102
683
- 4 .
- 5
. - 6
. - 7
. ( ecnanrevoj etaroproc- ) 8
. - 9
. - 01:
* . * .
*
. *
.
-
. .
783
:
(. " 6002- . )1 "
.
( " 6002- )2 ".
( " 6002- )3 ".
(. " 8002- .)4 "
.
(." 9002- )5 "
.
( " 6002- )6 :
( : " 9002 )- 7 ".
(" 9002- )8 "
-
2011
388
:
" Chen, (2002) " The Fraudulent Financial Reporting Characteristics of Computer Industry".
Healy, P. M. and Wahlen, J. M., A Review of the Creative Accounting Literature and its Implications for Standard Setting, Accounting Horizons.
Fischer, M. and K. Rosenzweig (1995). Attitudes of Students and Accounting (3) Practitioners Concerning the Ethical Acceptability of Earnings Management, Journal of Business Ethics 14.
"A Case in Earning Quality) "Martin, 2002(Lyons, D. (1984). Ethics and the rule of law, Cambridge University Press, Cambridge.
Naser, K. and M. Pendlebury (1992). A Note on the use of Creative Accounting, British Accounting Review 24.
Plato(1992). 'Repuplic', translated by G.M .Grube, revised by C.D .Reeve (Hackett).
Revsine, L. (1991). The Selective Financial Misrepresentation Hypothesis, Accounting Horizons, December 1991.
Solomon, R. C. (1993). Corporate Roles, Personal Virtues: An Aristotelian.
Trussel, 2003 " Assessing Potential Accounting Manipulation: Characteristics.