أهمية قيود الاستدانة كمحددات لسلوك إدارة الأرباح في المؤسسات الاقتصادية الجزائرية

Abstract EN

The financial data discrepancy level is highly increased, the fact which highlight the important role of accounting in providing the information that allow to show the true image of the institution by which financial market organizations, are using accounting standards mechanism to limit this earnings management's behavior.

This study aims at examining the earnings management's behavior) leveraged restrictions ( in the Algerian economic institutions.

The study sample included 70 institution during the period of 2010-2018.

The results of the study confirm the practice of the Algerian economic institutions to earnings management behavior, as well as an ence of statistically significant impact on the leveraged restrictions imposed on the earnings management's behavior in the institutions