بدائل القياس المحاسبي و دورها في إدارة الأرباح في المنشآت الصناعية : (بالتطبيق على المنطقة الصناعية الخرطوم بحري)‎

Abstract EN

The research examined the alternatives accounting measurement and its role in earnings management in industrial plants.

The problem of the research represented in choosing the best alternative of alternatives accounting measurement, and the impact of that alternative on earnings management.

The research aimed to determine the extent of the impact of accounting measurement alternatives on earnings management in industrial plants.

The research adopted the historical method to review the previous studies, the deductive method to identify the research themes and developing hypotheses, and the inductive method to test the hypotheses.

The research main results indicated that the industrial plant management uses reducing instalment method of depreciation of fixed assets, because it leads to lower profit number in the early years of the asset life; when the administration change the ways of evaluating the inventory by the end of the year from time to time this will influence both the cost of goods and profits.

The study main recommendations call for the stability when choosing an alternative of accounting measurement alternatives as this will lead to consistency in earnings; the necessity that the internal auditors and those deals with the financial statements to be well acquainted with methods and forms of earnings management.