دور المصاريف و النواتج غير النقدية و احتياجات رأس المال العامل في إدارة الأرباح : حالة المؤسسات المدرجة في بورصة الجزائر (2005-2009)‎

الملخص EN

The aim of this study is to analyze the role of nonmonetary expenses and revenues, and working capital in earnings management by the Algerian listed companies through testing the relationship between these items, and discretionary accruals, as a measure for the earnings management.

We designed a multiple linear regression model depending on the financial statements of the Algerian listed companies, for the period 2005 - 2009.

We find a significant relationship between the discretionary accruals on one hand, and the provisions, the short-term debt, and the inventories on the other hand, which means that the Algerian listed companies use these items in earnings management.

While the relationship between discretionary accruals on one hand, and the accounts receivable and the nonmonetary revenues on the other hand, aren’t significant.

We find also that the provisions are more used than the short-term debt and inventories in earnings management, while the rest of items aren’t used.