أثر الالتزام بقواعد حوكمة الشركات في الحد من ممارسات إدارة الأرباح : دراسة تطبيقية على المصارف الخاصة و شركات التأمين المدرجة في سوق دمشق للأوراق المالية

الملخص EN

This study aims to identify the impact of complying with corporate governance rules in reducing profit management practices through a sample of companies listed in the Damascus Securities Exchange Market and subject to the Commission on Financial Markets and Securities during the period 2010 - 2015.

The independent variable measured by the researcher adopted the rules of corporate governance to conduct a content analysis of the corporate governance reports issued annually by the Commission in accordance to resolution No.

(31) of 2008.

The dependent variable was measured by profit management practices based on the McNichols model 2002، in addition to using three control variables، company size، debt ratio، and company's profitability، to control the relationship between the variables and to reduce random error.

The researcher relied on the logistic regression model to test the impact between the independent variable and the dependent one and find the regression function.

The researcher concluded several results، the most important is that there is no significant impact between compliance with the rules of corporate governance and profit management practices in the Syrian environment.

The researcher wrote several recommendations; the most important is to conduct studies that aim at amending the resolution no.

(31 / M) by adding paragraphs that emphasize the importance of carrying out control procedures that aim at disclosing profit management practices