اختبار مدى ممارسة إدارة الأرباح في المؤسسات الاقتصادية الجزائرية للفترة 2014-2017

Abstract EN

This study aims to test the extent to which Algerian economic firms have adopted Earnings management practices, for a sample of ten (10) firms for the period 2014-2017, where the estimation of optional receivables was adopted as an input to the practice of earnings management, and this is through the application of the modified Jones model to estimate non-optional receivables and thus obtain Based on the value of optional benefits, and with the help of SPSS software to calculate the model parameters.

The study found that the Algerian economic firms, all of the study sample, practiced earnings management during the study years for at least one year, while one firm did not fully practice earnings management.