استخدام مؤشر Beneish M-score في الكشف عن ممارسات المحاسبة الإبداعية

Abstract

The objectives of this study are to examine and assess the possibility of corporate management practicing creative accounting. Creative accounting is the purposeful manipulation of accounting principles and standards to distort information in financial statements for the benefit of select stakeholders to the detriment of others. These problems highlight the importance of developing strong and effective means for identifying and predicting such behavior. For the purposes of this study, the financial statements of the National Company for Civil Engineering and Construction (GCB) were analyzed using the Beneish M-Score model which consists of eight variables. The results showed that, with the exception of the Total Accruals to Total Assets (TATA) ratio, the components of the model were neutral. This means that the firm is presumed to utilize accounting rules and estimates to determine the amount of net income. Nevertheless, the M-Score results indicated that the firm is classified as having a low M-Score and is highly unlikely to practice creative accounting.