نحو مفاضلة إحصائية بين نماذج قياس ممارسات إدارة الأرباح
Author
Source
Issue
Vol. 2013, Issue 5 (31 Jul. 2013), pp.115-138, 24 p.
Publisher
Publication Date
2013-07-31
Country of Publication
Algeria
No. of Pages
24
Main Subjects
Financial and Accounting Sciences
Abstract EN
When companies discovered that laws only tell you what it cannot do, and not what you can do, it decided to choose what you can make it as a playground to score goals, if you cannot earn profits, you can at least create them, it is earnings management , it is one of the latest practices of accounting manipulation that exploit the flexibility without violating rules and accounting standards, it can also affect and distort accounting information quality by misleading financial statements users.
Through this study, we tried to identify the concept of earnings management, its types, methods and its measuring models, as we tried to make the experience a trade-off differences between these models on a random sample of five French joint-stock companies registered in SBF250 index, to conclude in the end that the "Jones, 1995" model, is the most effective model to estimate discretionary accruals and measure earnings management practices.
American Psychological Association (APA)
فداوي، أمينة. 2013. نحو مفاضلة إحصائية بين نماذج قياس ممارسات إدارة الأرباح. مجلة الاستراتيجية و التنمية،مج. 2013، ع. 5، ص ص. 115-138.
https://search.emarefa.net/detail/BIM-979608
Modern Language Association (MLA)
فداوي، أمينة. نحو مفاضلة إحصائية بين نماذج قياس ممارسات إدارة الأرباح. مجلة الاستراتيجية و التنمية ع. 5 (تموز 2013)، ص ص. 115-138.
https://search.emarefa.net/detail/BIM-979608
American Medical Association (AMA)
فداوي، أمينة. نحو مفاضلة إحصائية بين نماذج قياس ممارسات إدارة الأرباح. مجلة الاستراتيجية و التنمية. 2013. مج. 2013، ع. 5، ص ص. 115-138.
https://search.emarefa.net/detail/BIM-979608
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-979608