The effect of leverage on earnings management in the Algerian companies

الملخص EN

This paper aims to explore whether leverage affects or not earnings management in Algerian companies.

For that, we employed the descriptive approach, through collecting the financial statements of 14 Algerian companies during 2006-2018 and using a multiple linear regression model and panel data to test the hypotheses.

According to the results, leverage ratios do not affect earnings management in Algerian companies.

However, the debts cost affect positively earnings management in Algerian companies.