دور البدائل المحاسبية المتعلقة بالبنود التشغيلية في إدارة الأرباح : حالة الشركات المدرجة في بورصة الجزائر

الملخص EN

The objective of paper is to analyze whether managers of Algerian listed companies use accounting methods related to operating items in order to manage earnings.

The study included 11 companies during 2005 to 2012, through designing two linear multiple regression models, in order to test the statistical associations between those items and accounting accruals as a measure of earnings management.

The results suggest significant associations between total accruals and operating items, except the association between total accruals and stocks, which are not significant.

The operating items together explain 51,9% of total accruals variability.

The results do not provide any significant associations of discretionary accruals with operating items, except the positive association with amortizations.

The operating items together explain only 15,9% of discretionary accruals variability.

According to the results, amortizations are more powerful to explain accounting accruals than other operating items, this require reviewing accounting policies of amortizations and their application.

Auditors must give more attention to amortizations in order to certify the amounts related to them in financial statements.