تأثير ممارسات إدارة الأرباح على جودة القوائم المالية في البيئة المحاسبية الجزائرية : دراسة تطبيقية على عينة من المؤسسات الجزائرية خلال الفترة 2014-2018

Abstract EN

This study aims to identify earnings management practices in the accounting environment, and the impact of these practices on the quality of financial statements, where earnings management is a key and important entry point in determining the quality of financial statements or not, all because of owners and facilitators to direct profits declared in financial statements in order to shading users of financial statements.

To that end, the researchers relied on a group of 20 institutions active in the Algerian environment in the national economy from 2014 to 2018, and recalled using the 1995 Jones model to measure the extent to which they practiced.

The researchers reached many results, the most important of which was the failure to practice earnings management in institutions during the study period, in the presence of some anomalies, where the percentage of views practiced, and the lack of earnings management practices due to the fact that the studied sample belongs to the state and control of tax laws in the Algerian tax system