أثر الربحية على إدارة الأرباح في الشركات الصناعية و الخدماتية في سوق فلسطين للأوراق المالية : "دراسة تطبيقية على القطاع الصناعي و الخدماتي في بورصة فلسطين"

الملخص EN

This study aimed at to determine the extent of the profitability impact on profits management at stock companies composed of (25) industrial and service public joint-stock companies, which is listed in Palestine stock for the period 2013-2017.

The study found that there is no statistically significant impact for both profit margin and earnings per share at profit management.

The study also found that there is a statistically significant impact for both assets' return and the property rights at profit management.

The study resulted in a group of recommendations highlighted in the need to raise awareness by authorized entities in Palestine stock of the resulted risks of these companies' practices in profit management and stricter control on financial statements listed in Palestine.

In addition, it recommended increasing financial lists users' awareness regarding the impact of using profit management technique in companies' financial lists.