أثر استخدام محاسبة القيمة العادلة على إدارة الأرباح في الشركات الصناعية الكويتية
Other Title(s)
The impact of using fair value accounting on earning management in Kuwaiti industrial companies
Author
Source
Issue
Vol. 2020, Issue 48 (30 Nov. 2020), pp.155-173, 19 p.
Publisher
Center for research and human recourses development (REMAH)
Publication Date
2020-11-30
Country of Publication
Jordan
No. of Pages
19
Main Subjects
Financial and Accounting Sciences
Abstract EN
The study aimed to identify the impact of using fair value accounting on earning management in Kuwaiti industrial companies listed on the Kuwait Stock Exchange, and the study was conducted on a sample consisting of (10) industrial companies chosen randomly from the study population, based on the results of the analysis, it was concluded that there is Statistical significance impact of fair value accounting with its dimensions, the change in the profits of financial instruments and the cumulative change in the fair value on earning management, as well as the existence of an effect of the change in profits of financial instruments on the earning management, as well as the existence of a statistically significant effect of the change in the fair value on earning management in the listed industrial companies In the Kuwait Stock Exchange.
Based on the results, it was recommended to work on developing specific and clear policies for the methods used by the companies in evaluating accounting items at fair value, in addition to a periodic review of these methods by comparing the evaluation results with the actual reality of the items that are realized.
American Psychological Association (APA)
النصافي، فهد مرزوق عويران. 2020. أثر استخدام محاسبة القيمة العادلة على إدارة الأرباح في الشركات الصناعية الكويتية. رماح للبحوث و الدراسات،مج. 2020، ع. 48، ص ص. 155-173.
https://search.emarefa.net/detail/BIM-1267678
Modern Language Association (MLA)
النصافي، فهد مرزوق عويران. أثر استخدام محاسبة القيمة العادلة على إدارة الأرباح في الشركات الصناعية الكويتية. رماح للبحوث و الدراسات ع. 48 (تشرين الثاني 2020)، ص ص. 155-173.
https://search.emarefa.net/detail/BIM-1267678
American Medical Association (AMA)
النصافي، فهد مرزوق عويران. أثر استخدام محاسبة القيمة العادلة على إدارة الأرباح في الشركات الصناعية الكويتية. رماح للبحوث و الدراسات. 2020. مج. 2020، ع. 48، ص ص. 155-173.
https://search.emarefa.net/detail/BIM-1267678
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 172-173
Record ID
BIM-1267678