أثر بعض خصائص المؤسسات الاقتصادية في مستوى إدارة الأرباح الحقيقية : دراسة مجموعة من المؤسسات الجزائرية للفترة (2012-2018)‎

الملخص EN

The aim of this paper is to analyze the impact of some characteristics of the Algerian companies (firm size, activity, property, quotation, financial leverage, nature of financial statements) on real earnings management.

The study included 20 companies during 2012-2018, where the total of observations reached 87 after excluding the extreme observations.

Relying on the multiple linear regression, the study concluded that the property, size, and financial leverage have an effect on the level of real earnings management.

However, the other factors, including the activity, quotation, and the nature of financial statements do not have any effect on real earnings management.