أثر التقديرات المحاسبية في ظل النظام المحاسبي المالي على إدارة النتيجة : دراسة تحليلية

Abstract EN

The purpose of this study is to examine the effect of accounting estimations, under Financial Accounting System (SCF), on earnings management.

The result of the study supports that Financial Accounting system provides great flexibility of accounting practices because of vague criteria, overt and covert options, and subjective estimates, allowing earnings management to be a widespread practice.