ممارسات إدارة الأرباح في شركات قطاع الاتصالات بالجزائر : دراسة تطبيقية خلال الفترة (2009-2016)‎

الملخص EN

This study aimed to reveal and measure the earnings management practices in the Algerian environment, and this by tried to measuring earnings management practices in the four biggest firms of the telecommunications sector in Algeria (Algérie Télécom، Mobilis، Orascom Telecom Djeezy، ooredoo Algeria) between 2009 and 2016.

To realise this objective we have adopted a model of measurement of earnings management practices (Kothari، Leone & Wasley2005).

We have adopted this model in our study as one of the best models of accruals to measure earnings management practices، trying to detect this phenomenon in a dynamic sector where these ، practices have never been measured in this sector، under the financial accounting system، where the study found that the sample firms do not exercise earnings management، especially after applying the financial accounting system, there is also no motivation for managers to exercise earnings management in the Algerian economic environment.