The Impact of Creative Accounting on the Quality of Financial Information in Financial Statements of Algerian Public Banks
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Abstract
The quality of accounting information is the cornerstone of economic decision-making, particularly in financial institutions such as banks. With the increasing economic and regulatory challenges, creative accounting practices have posed a serious threat to the quality of this information. Algerian public banks play a vital role in the national economy, contributing significantly to financing investments and providing financial services to citizens and companies. Given the importance of their role, the quality of the financial information they provide is crucial for all stakeholders, including investors, creditors, depositors, and regulators. However, creative accounting practices may distort this information and lead to wrong decisions, threatening the stability of the entire financial system.