دور هيكل الملكية في ممارسات إدارة الأرباح في ضوء الشفافية وفق متغيرات الرقابة : دراسة تطبيقية في عينة من المصارف المدرجة في سوق العراق للأوراق المالية

الملخص EN

The objective of this study is to investigate the relationship and effect between ownership structure and earnings management on sample consist of (15) Iraqi corporate banks which listed in Iraq stock exchange for five consecutive year for the period (2011-2015), ownership structure measured through two variables which are managerial ownership and share ownership, this study used also transparency as boost variable to the relationship between ownership structure and earning management with employed bank size and leverage as control variables.

To test the research hypothesis, kothary model (Kothari, Leone & Wasley, 2005) were used to measure earning management which is captured by discretionary accruals with multivariable regression model to test each of managerial ownership and share ownership with earning management in banks under study.

The results in which indicate discretionary accruals are positively affected by managerial ownership and share ownership.

Which mean that's the results indicated that increasing earning management lead by increasing managerial ownership and share ownership, this indicate the existing significant role to limit earning management practices.

In addition that transparency work as a supporter to the relationship between each of ownership structure and earning management, consider that fully supporter to the relationship between share ownership and partially supporter to managerial ownership with earning management, This study gives some suggestions.

The first is the necessity of increasing the financial monitory by the specialized institutions and publishing the financial reports of the Iraqi banks that go with the international accounting standards and policies.