محددات و نتائج المدخل الحقيقي لإدارة الأرباح : دراسة تطبيقية على الشركات المقيدة بالبورصة المصرية

Abstract EN

Profit is one of the most important items in the financial statements which significantly affects investment and credit decisions.

Profits can be manipulated through accounting numbers, or real decisions.

The decision to trade-off between the use of the accounting approach and the real approach to profit management depends on several factors.

Profit management through real activities is expected to impact the operational and financial performance of the company as companies change the timing and structure of real economic activities and transactions.

Therefore, the current study aims to develop and test a comprehensive framework for the real approach to profit management.

To achieve this objective, an empirical study was conducted on a sample of 78 companies listed on the Egyptian Stock Exchange during the period 2013-2017.

While there was a negative and significant relationship between the use of real entrance and corporate governance.

As for the results of the real entrance to profit management, the results showed a negative and significant relationship between the use of the real entrance and the operational performance of the company, especially in the long term.