قياس ممارسات إدارة الأرباح عند عملية الإدراج الأولي في البورصة : حالة بورصة الجزائر

الملخص EN

This research aims by adopting the descriptive analytical methodology to test the impact of the IPO context on earnings management on the Algiers stock exchange on a sample of 3 companies over 2011 to 2020.

Our empirical results indicate the existence of earning management the year before IPO, during and the year after.

This reinforces the hypothesis that IPO is an incentive for firms to manage the profits either by reducing profits (Undervaluation phenomenon), or by increasing to generate a positive signal to about the profitability and increase the shareprice.