نحو مفاضلة إحصائية بين نماذج قياس ممارسات إدارة الأرباح

Abstract EN

When companies discovered that laws only tell you what it cannot do, and not what you can do, it decided to choose what you can make it as a playground to score goals, if you cannot earn profits, you can at least create them, it is earnings management , it is one of the latest practices of accounting manipulation that exploit the flexibility without violating rules and accounting standards, it can also affect and distort accounting information quality by misleading financial statements users.

Through this study, we tried to identify the concept of earnings management, its types, methods and its measuring models, as we tried to make the experience a trade-off differences between these models on a random sample of five French joint-stock companies registered in SBF250 index, to conclude in the end that the "Jones, 1995" model, is the most effective model to estimate discretionary accruals and measure earnings management practices.