أثر تبني النظام المحاسبيٍ (SCF)‎ في إدارة الأرباح المحاسبية : حالة بعض الشركات الجزائرية

الملخص EN

This study aims to explore the effect of Financial Accounting System (SCF) adoption on accounting earnings management in Algerian companies.

The study included 14 Algerian companies, during the period of 2003 to 2015.

Earnings management has been measured through a model based on Dechow et al.

(1995).

However, the hypotheses have been tested depending on Mann-Whitney test, and Multiple regression.

According to the results SCF adoption has reduced accounting earnings management in Algerian companies compared to National Accounting Plan (PCN).

The results suggested also that control variables affect negatively and significantly accounting earnings management.