Creative accounting practices in Enron-From prosperity to Collapse -

Abstract

We aim through this research to identify the impact of creative accounting practices on the Enron company by addressing  the nature of creative accounting ,its methods and the negative effects that result from it,the most important of them the failure  and collapse as in the caseof  Enronwhich caused a scandal at Wall Street in 2001.

The most importantresult of researchis the use of creativeaccountingmethodsleadsto lack of credibility and reliability of thefinancialstatements ,in addition the negativeresults and poor performance push the company to use it and thisisconfirmed by the case of Enron.