مدى استجابة ربحية الشركات لممارسات إدارة الأرباح بالأنشطة الحقيقية في بيئة ERP : "دراسة تطبيقية"

الملخص EN

The study aimed to test the effect of profit management practices on real activities on profitability in light of Enterprise Resource planning.

Profitability was measured using two indicators, which are the rate of return on assets and cash return by applying to a sample consisting of 31 non-financial companies listed on the stock exchange for The period from 2013 to 2018 applied to ERP systems, and the study reached several results, the most important of which is that there is A significant positive impact of profit management practices in real activities on profitability measured by the rate of return on assets and cash return.

Key words:
Real earnings management practices, profitability, enterprise resource planning systems.

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