أثر أساليب ممارسة إدارة الأرباح على خصائص المعلومات المحاسبية

الملخص EN

The study aimed at curtailing the practice of earnings management; besides raising attention to the features of the accounting information, as well as confirming its role and importance for the investors.

The problem of the study stemmed from explaining the impact of the practice of earnings management on the features of accounting information; and its consequences on economical and developmental decisions.

The study used the analytical descriptive and historical methods.

The study findings indicated the existence of a significant statistical relationship between the practice of earnings management and the followings: feature of accounting information relevance; feature of accounting information verifiability; feature of accounting information reliability; feature of accounting information understandability.

The study recommended more scientific research in this field.