La gestion des résultats dans les banques Algériennes : approche qualitative

Abstract EN

The aim of this paper is to study the behavior of Algerian banks in term of earnings management.

Our research focuses on three main points: motivations, techniques and constraints.

Following a qualitative approach based on semi-structured interviews and analysis of accounting documents, the results reveal that the Algerian banks manage relatively their results through loan loss provisions, as it turned out also that dividends are the main motivation for earning management.

On the other hand, the current control systems cannot detect and deal effectively with the practices of earning management in the Algerian banks.