Identifying and Ranking creative accounting Indicators Using Analytic Network Process

The purpose of this survey is identifying effective indicators of using creative accounting for companies listed in Tehran Stock Exchange and ranking those indicators.

To achieve the study purpose, dimensions, components and indicators influencing creative accounting were firstly extracted by studying theoretical background and literature review as well as conducting semi-structured interviews with experts that Fuzzy Delphi technique was employed for their consensus and screening. In the following, by performing the network analysis process, the weight of each of the indicators and their priority over each other were calculated

Results indicate that there is a consensus among experts on accepting 15 indicators on the Delphi approach. Based on analytic network process, "return on assets", "auditor tenure", "net income to sale", "working capital to total assets", and "ratio of total liabilities to equity" have the greatest effect on the use of creative accounting and other indicators are in the next priorities.

Study results demonstrate that performance dimension indicators got high priority from experts' perspectives in using creative accounting. Also, due to the effectiveness of corporate governance in the use of creative accounting, increasing the effectiveness of corporate governance mechanisms can increase the transparency and reliability of financial statements.Enhancing Knowledge: this study provide a basis for evaluation of quality of financial statements and their usefulness to improve the decision-making of users of financial reports for regulatory bodies by identifying and ranking the effective indicators in the use of creative accounting.