أثر السياسة التمويلية في سلوك إدارة الأرباح : حالة بعض الشركات الجزائرية
Other Title(s)
Impact of financial policy on profit management : a case of selected Algerian companies
Author
Source
Issue
Vol. 20, Issue 1 (30 Jun. 2017), pp.9-42, 34 p.
Publisher
University of Bahrain Scientific Publishing Center
Publication Date
2017-06-30
Country of Publication
Bahrain
No. of Pages
34
Main Subjects
Financial and Accounting Sciences
Abstract EN
The aim of this study is to explore whether the financial policy of Algerian companies affects profit management.
In this research, financing policy is expressed by two indicators of financial structure: short-term debts ratio and leverage rati;, and two indicators of financing cost: financial charges and WACC.
Profit management is measured by discretionary accruals based on the modified Jones (1995) model.
The study includes 25 companies during the period of 2003-201.
The research is based on 193 observations of an unbalanced panel data, depending on Multiple Regression through panel data estimation models.
The results suggest that the relationship between financial structure indicators and profit management is not statistically significant.
However, there is a positive and statistically significant relationship between WACC and profit management.
The relationship between financial charges and profit management doesalso prove to be significant though negative.
American Psychological Association (APA)
كيموش، بلال. 2017. أثر السياسة التمويلية في سلوك إدارة الأرباح : حالة بعض الشركات الجزائرية. المجلة العربية للمحاسبة،مج. 20، ع. 1، ص ص. 9-42.
https://search.emarefa.net/detail/BIM-955495
Modern Language Association (MLA)
كيموش، بلال. أثر السياسة التمويلية في سلوك إدارة الأرباح : حالة بعض الشركات الجزائرية. المجلة العربية للمحاسبة مج. 20، ع. 1 (حزيران 2017)، ص ص. 9-42.
https://search.emarefa.net/detail/BIM-955495
American Medical Association (AMA)
كيموش، بلال. أثر السياسة التمويلية في سلوك إدارة الأرباح : حالة بعض الشركات الجزائرية. المجلة العربية للمحاسبة. 2017. مج. 20، ع. 1، ص ص. 9-42.
https://search.emarefa.net/detail/BIM-955495
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن ملاحق : ص. 38-42
Record ID
BIM-955495