أثر ممارسة إدارة الأرباح في الشركات المساهمة السعودية على أسعار الأسهم

الملخص EN

The study aimed to investigate the topic of earnings Management and find out the extent of its use by Saudi public shareholding companies.

It will also shed light on the effect of the use of earnings Management on targeted companies' share price between 2010 and 2014.

This study is conducted on a sample of 50 Saudi public shareholding company covering all sectors of listed companies in Saudi stock exchange market except banking، financial services & insurance sectors.

The modified Jones model 1995 was used to categorize the companies to: companies using earnings Management and companies not using.

Then، the effect of using earnings Management on share prices in Saudi stock exchange is analyzed.

This study leads to the conclusion that some of the Saudi companies used earnings Management.

The study also finds out that the use earnings Management has clear effect on share prices in Saudi stock market.