أثر ممارسة إدارة الأرباح على تقويم الأداء المالي : دراسة تطبيقية على المصارف المدرجة في سوق الخرطوم للأوراق المالية

الملخص EN

The study aimed to identify the concept, motives and methods of the practice of earnings management and its impact on the evaluation of financial performance.

Moreover, to conduct an applied study to find out the result of the relationship between the practices of earnings management by banks listed in Khartoum Stock Exchange (KSE) and indicators that evaluate the financial performance, which include profitability and activity indicators, as well as the ratio of stock price to its profitability.

The study relied on the modified Jones Model to estimate the discretionary accruals values of the sample banks, and then revealing the extent these banks practice earnings management in their financial statements during the period (2009 - 2013).

The study results indicated that listed banks in KSE exercise earnings management during the study period by 80%, which affect positively the evaluation of their financial performance through its impact on the profitability and activity indicators, and the ratio of stock price to profitability.

The study recommended the necessity of taking practice of earnings management into account when issuing accounting standards by the Council of the Organization of Accounting and Auditing Profession in Sudan.

Also, the user of financial statements including external auditors and financial analysts should be acquainted with researches relating to the practice of earnings management in order to be aware of its effects.

In addition, the KSE Corporation should use the models of discovery of malpractices in the financial statements of listed companies in the market to take the required decisions