قياس مدى ممارسة إدارة الأرباح و أثرها على الأداء المالي للمصارف الفلسطينية المدرجة أسهمها في بورصة فلسطين (2009-2016)‎

الملخص EN

This study aimed to measure the extent using of the earnings management and its effect on financial performance in the Palestinian banks.

To achieve this objective، all banks listed its shares on the Palestine Stock Exchange where selected and which number (7) banks، the study relied descriptive and analytical approach، then measuring variables (earnings management and the ratios of financial performance) relying on bank data through the financial reports published for banks during the period under study (2009 - 2016).

Statistical methods were used to analyze the data، and measure the relationship between two variables، then discuss and interpret the results.

The study found that the Palestinian banks are not practice of earnings management in most years، In the case of Banks practice of earnings management in a given year، its financial performance evaluation is affected through the impact on financial ratios، which are important tools to measure financial performance، The results showedalso a positive statistically significant relationship between the practice of earnings management and all of the ratios (liquidity، profitability and market)، while it showed the presence of an inverse non-significant relationship between earnings management and activity ratios.

The study also recommended the need to urge Palestinian banks to limit the practice of earnings management because of their negative impact on the performance of those banks in the long term and on Palestinian economic development and the need to use other ways to measure the financial performance so that they are able to overcome the tactics used by managers to manipulate of accounting figure