أثر استخدام محاسبة القيمة العادلة على إدارة الأرباح في الشركات الصناعية الكويتية

الملخص EN

The study aimed to identify the impact of using fair value accounting on earning management in Kuwaiti industrial companies listed on the Kuwait Stock Exchange, and the study was conducted on a sample consisting of (10) industrial companies chosen randomly from the study population, based on the results of the analysis, it was concluded that there is Statistical significance impact of fair value accounting with its dimensions, the change in the profits of financial instruments and the cumulative change in the fair value on earning management, as well as the existence of an effect of the change in profits of financial instruments on the earning management, as well as the existence of a statistically significant effect of the change in the fair value on earning management in the listed industrial companies In the Kuwait Stock Exchange.

Based on the results, it was recommended to work on developing specific and clear policies for the methods used by the companies in evaluating accounting items at fair value, in addition to a periodic review of these methods by comparing the evaluation results with the actual reality of the items that are realized.