قياس اتجاه ممارسات إدارة الأرباح في شركات المساهمة الجزائرية

الملخص EN

The study aims to identify the direction of earnings management practices for the purpose of increasing or decreasing income in Algerian companies after years of adopting the accounting financial system SCF which provides accounting choices that enable its users to manage earnings, In order to achieve the objectives of the research, The study used the discretionary accruals entry by Jones' 1995 adjusted model for knowing the earnings management for the purpose of increasing income, and to know the direction of earnings management practices for the purpose of decreasing income, the study used the income smoothing index by Eckel, 1981 model, The study included a sample of 47 companies during the period lasting from 2011 to 2015 , where the study found that the companies studied did not practice earnings management positively, were used the discretionary accruals in a negative form to decreasing income, also found the phenomenon of Income Smoothing.