أهمية المعلومات المحاسبية في الحد من ممارسات إدارة الأرباح و آثارها السلبية على مصداقية البيانات المالية : دراسة حالة عينة من المؤسسات الجزائرية (2005-2015)‎

Abstract EN

The paper aimed to study the role of accounting information in reducing earnings management practices and their negative impact on the credibility and reliability of the financial statements, for the purpose of applied study on Three Algerian institutions with standing in the national economy (saidal, Sonelgaz, AURASSI) for the period (2005-2015) based on the model of the kothari for optional Receivables Management measure profits, where the study found that the independent variables (the size of the company, the company's debts, the profitability of the company, capital intensity) statistically significant relation worth 0.754 connectivity with optional receivables, that these variables explain about 57% of the changes in the optional receivables of institutions to replace the study, therefore, these elements of the motives behind the pursue of Algerian enterprises profit management methods, the study found that all of the company's size and density of the most influential in the management of capital The profits compared to the profitability of the company's debts.