Capital structure and company size as a determinant of creative accounting

Résumé

The work presented in this article on the perception of options and the choice of accountants and the possible links between the particular factors of the managers of these companies and the practices of creative accounting. This subject is formally at the center of managerial concerns as much as it interests internal external investors and researchers who are fundamentally interested in financial information. A good understanding of these factors and the links that unite the accounting choices will allow the construction of the general framework which is fundamental to the understanding of a business.

Therefore, our study undertaken to show how the detection indicators can measure the practices of creative accounting and comment on the company's contingency factors, and the structure of its capital, can impact the accounting choices of companies.

Study use the accumulations as an indicator to measure the level of the practice of creative accounting of Moroccan companies and therefore the quality of the financial situation and tries to determine whether companies listed on the Casablanca stock exchange use creative accounting, while by looking for other determinants and incentives that push companies to these practices. Our sample will be made up of all companies except banks and insurance for their accounting peculiarities and this to work on a homogeneous set of companies.

From a methodological point of view, the work carried out is based on a quantitative analysis of data collected from 53 companies. The study is based on a quantitative survey approach, focusing on Moroccan companies listed on the Casablanca stock exchange, with the exception of financial institutions for their accounting particularities, as a unique field of study and illustration. The analysis was made using Eviews and Excel STAT software.

Our main results are that capital structure and need in terms of funding to a very significant link with the practice of creative accounting, however, regarding the size, our sample shows that large and small companies practice creative accounting in the same way.