دور اﻟﺑراﻋﺔ اﻟﻣﺣﺎﺳﺑﻳﺔ ﻓﻲ ﺗﻌظﻳم اﻷرﺑﺎح اﻟﻣﺣﺎﺳﺑﻳﺔ وﻣﻌدﻝ ﻧﻣو اﻟﻘﻳﻣﺔ اﻟﺳوﻗﻳﺔ ﻟﻸﺳﻬم دراﺳﺔ ﺗطﺑﻳﻘﻳﺔ ﻋﻠﻰ ﺳوﻗﻲ اﻹﻣﺎرات واﻟﻛوﻳت

This study aimed to analyze the role of accounting ingenuity in maximizing accounting profits and the growth rate of the market value of shares in Emirati and Kuwaiti non-financial companies; This study has therefore launched a problem expressed by a number of intellectual and applied tenders, and targeted their answers to the extraction of theoretical philosophy and intellectuals for its independent variables addressed by the study: (accounting, accounting creativity and cost reduction) and its impact on the variables, they are: (Earnings per share, Return on investment, market return), and then diagnosing its importance, role and applicability in companies. This study was applied to a sample of (107) companies from the Emirates markets (Abu Dhabi, Dubai) and Kuwait, during the period from (2012-2015), and the study used multiple linear regression analysis for testing. The study has reached a group of conclusions, including: Creativity is positive on accounting profits in the earnings model only. It affects the earnings per share model, while it does not affect the two models: (return on investment, market return), and financial accounting prowess does not affect the accounting earnings in both the stock and the stock market. .