العوامل المحددة لممارسات إدارة الأرباح في الشركات الجزائرية المدرجة في بورصة (2007-2009)‎

الملخص EN

The objective of the study was to identify the effect of some factors affecting earning management in Algerian listed companies during the period 2007-2009.

using multiple linear regression to test the effect of the independent variables on the dependent variable.

The results suggested a significant positive relationship between debt and discretionary accruals; Also there is a significant negative relationship relation between the liquidity of the company and discretionary accruals, the company profitability have no effect on earnings management.