The Impact of Creative Accounting of Frozen Assets on the Company Performance

The objective of our research is to highlight the concept, and especially the practices of the creative accounting or frozen assets and their implications for the company performance. More specifically, the practices and techniques of the creative accounting or frozen assets aim at assessing inherent risks related to the quality of the accounting information concerning company performance. The flexibility in the accounting normalization also takes into account the reality according to which the accounting truth is not an “absolute” truth in reflecting reality but rather a “built” truth.