أثر الخبرة المتراكمة لممارسة العمل المحاسبي في الجزائر على إدارة الأرباح ذات الطبيعة المحاسبية للمؤسسات الاقتصادية : دراسة تطبيقية للمجمع الصناعي لإسمنت الجزائر (GICA)‎ للفترة (2011-2016)‎

الملخص EN

The study aims to test the impact of accumulated experience of accounting practice on the earnings management in Algerian companies, on the sample of companies listed in the Algerian industrial cement group during the period of (2011- 2016).

The results of the study found that there were substantial indicators of the prevalence of earnings management practices of an accounting nature of the companies of the industrial cement of Algeria (GICA).

The results also showed that there were statistically significant differences in the level of earnings management practices of an accounting nature of the companies of the industrial cement of Algeria (GICA) as a result of the accumulated experience of accounting, practice in Algeria, which indicates an increase in earnings management practices for the second period of applying the financial accounting system (SCF) according to the four different measurement models.

The results also showed that there was a significant impact on factors (accumulated experience of accounting practice, company indebtedness, company growth rate) in guiding earnings management practices in Algerian companies, While the factors (company profitability, size, liquidity level, exploitation risk, tax payments, accounting reservation, cash flow) had no effect in directing earnings management practices of Algerian economic institutions.