العلاقة بين مستوى التحفظ المحاسبي و إدارة الأرباح لدى الشركات المدرجة في بورصة فلسطين

الملخص EN

The study purpose is to explore the extent to which earnings management and conservatism are practiced by the Palestinian corporations.

Furthermore, it seeks to test the relationship between them in the Palestinian setting.

The study sample consists of 28 companies listed on PEX during the period of 2014-2016.

Accounting conservatism is measured using negative accruals model, whereas modified Jones model is employed to measure earning management.

While results report that Palestinian listed companies perform earnings management, they do not commit to acceptable level of accounting conservatism.

A negative association is found between accounting conservatism (the independent variable) and earnings management (the dependent variable).

The study recommendations assert the importance of educating the investors about the effects of non-compliance with conservatism on their decisions.

It also recommends providing sufficient disclosures about non-operating accruals and discretionary accruals.