The purpose of creative accounting is to modify the presentation of financial statements for the sake of improvement, or for the purpose of deterioration in order to meet the expectations of the company or its managers for contractual or structural constraints etc.

In another strategic level, the objective is therefore to manage the results through Accruals allowing managers to exploit a discretionary space which allows an adjustment of results which is difficult to detect.

This article aims to contribute to the research effort on creative accounting, by studying the determinants that push Moroccan companies to make this accounting choice. He seeks to better understand the motivations of creative accounting, and the subjective factors of leaders.

We mainly base ourselves on the discretionary Accruals of the modified Jones model and the Kothari model, as indicators for detecting the creative accounting practices of Moroccan companies.

From a methodological point of view, the work carried out is based on a quantitative analysis of data collected from 51 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 peculiarities, as a unique field of study and illustration. Analysis was performed using Eviews software and Excel STAT.

The results show that governance mechanisms, capital structure, ownership structure, stock market tenure have a significant influence on the choice of accounting methods and creative accounting practices.