The impact of corporate social responsibility on creative accounting practices

Abstract

The study aimed to clarify the impact of corporate social responsibility on creative accounting practices. To achieve this goal, the study dealt with the method of analyzing the content of the annual financial statements of a sample of industrial companies and banks listed in the Iraqi Stock Exchange, which number (16) distributed into (8) industrial companies and (8) banks for the period from 2011 to 2020, as the study addressed To the relationships of different impact between social responsibility and creative accounting, correlation and regression models were used to examine the effect between those variables, and the study concluded that all the sample had a low level of social responsibility, while it showed a high level of creative accounting practices, especially in industrial companies, and the results showed that there is a negative correlation between social responsibility with all its indicators except for the environment and creative accounting.