دور المرونة المحاسبية في تحسين جودة المعلومة المحاسبية

Abstract

This study examines the impact of accounting flexibility on improving the quality of accounting information, relying empirically on a case study and questionnaire approach. The findings prove that flexibility is a double-edged sword; it enhances the quality and faithful representation of financial statements when used to reflect economic reality, whereas it can be exploited negatively for earnings management. In practice, this sufficient flexibility is demonstrated through the capitalization of borrowing costs to improve the financial position, and the application of tax depreciation to align with tax legislation and maximize tax shields, granting management legal maneuvering margins that require strict governance to ensure transparency.