مساهمة لجان التدقيق في الحد من ممارسات إدارة الأرباح : دراسة ميدانية لعينة من شركات المساهمة بولايتي سكيكدة و عنابة

الملخص EN

The main aim of this study is to examine the contribution of the audit committees in reducing earnings management practices by measurement of study's variables.

While we estimate the dependent variable while is the earnings management through the discretionary accruals by using the modifier Jones model.

The achieve the goals of the study, 11shareholding companies settled in Skikda and Annaba have been chosen, working in several economic sectors during the period (2014-2016), we use the simple linear regression model to determinate the relationship between the variables.

The study found out not significant effect of audit committees on earnings management practices in the companies under study.