Abstract

This study explored the motives for applying creative accounting methods and their impact on the credibility of financial statements in Jordanian hotels. This study is an attempt to shed light on the motives for creative accounting in hotel management and their impact on the credibility of financial statements in hotels. To promote scientific and intellectual awareness of the creative accounting practices of investors and business owners. This could be done through holding seminars in trade unions and accounting associations for the purpose of raising awareness of investors and hotel management about these practices and attention by the accounting professionals of the Association of Jordanian Accountants and Auditors, the indicators of the practice of creative accounting methods. Tightening procedures on auditing the financial statements that can contain those indicators.

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