دور النظام المحاسبي المالي في الحد من ممارسات إدارة الأرباح و تحسين جودة القوائم المالية : دراسة تطبيقية في بعض المؤسسات الاقتصادية بولاية سطيف

الملخص EN

This article highlights an important issue linked to the investigation on whether the Algerian enterprises are practicing earning management during the period, starting from 2011 to 2013.

This period comes after the adoption of the financial and accounting system which is derived from the International Financial Reporting Standards.

The aim from this convergence is mainly to provide high quality, transparent and useful accounting information.

The results suggest that there is a discrepancy, during conducting this study, in terms of practice earning management by enterprises under study.

These enterprises used the optional duesintentionally in a positive manner during all periods of study in order to amplify the accounting profit.