دور حوكمة الشركات في الحد من ممارسات إدارة الأرباح : دراسة استكشافية لعينة من المؤسسات الجزائرية للفترة (2003-2019)‎

Abstract EN

We have touched one the subject of this study the impact of the corporate governance in mitigating Earning Management, with studding the case of simple Algeria corporations exchange during the period (2003-2019, and by projecting the theoretical aspect of the study with regard to Earning Management and Corporate Governance, and give the most corporate governances pillars in the limitation of earning management, as we dealt with practical study to measured the Earning Management by measured the discretionary accruals of this corporate during the period studied, and identify the relation between them.

The finding of this study indicate that, board size, internal audit, disclosure and corporate size have a significant impact on earning management.