ممارسات إدارة الأرباح و مدى انتهاجها في شركات المساهمة : دراسة قياسية لمجموعة من الشركات الجزائرية

الملخص EN

In this study we seek to determine one of the accounting fraudulent practices called earnings management practices, so that we discuss the motivations that make directors manage earnings of their companies, and the most important technics used to achieve their goals.

After that we test the earnings management practices in a group of Algerian companies using “Modified - Jones Model”.

The study found that there are some companies didn’t manage their earnings during certain years, while others use discretionary accrual in a positive or a negative way to inflate or reduce announced earnings.

However, after testing the hypothesis, it showed no statistically significant differences between companies manage their earnings and companies don’t.