أثر ممارسة إدارة الأرباح على التوازن المالي للمؤسسات الاقتصادية : دراسة حالة مؤسسة Wood Group Somias للفترة 2010-2020

الملخص EN

This study aims at diagnosing the financial position of WOOD GROUP SOMIAS through detecting the practices of its earnings management, in addition to highlighting their impact on the financial balance of its accounts during the period from 2010 to 2020.

As the accuracy of the institution's financial balance depends on the financial reporting credibility, the managerial practices are investigated using the Modified Jones Model 1995.

Although the findings show that (WGS) institution remains financially stable throughout the study period, the results display that the institution is inflating its profits.

This increase in profits does not affect its overall financial equilibrium; mainly because the (WGS) institution manages its earnings based on a low profit margin.