أثر تطبيق محاسبة القيمة العادلة على جودة الأرباح : دراسة حالة : المؤسسات المدرجة في بورصة الجزائر

الملخص EN

This study aims to examine the effects of the implementation of fair value on earnings quality of the listed companies on Algiers Stock Exchange for the period from 2010 to 2018.

The empirical study comparing the earnings quality between the industrial group "Saidal" and three other companies in which fair value is not applied, the study compares also the earnings quality of group Saidal before and after fair value is applied, the earnings quality was expressed using earning persistence and predictability.

The study found the existence of an inverse relationship between the application of the fair value and the earnings quality, which indicates that the application of fair value in the absence of an active market may lead to profit manipulation.