أثر التسعير البورصي على ممارسات إدارة الأرباح في ظل تطبيق النظام المحاسبي المالي (SCF)‎ : دراسة حالة بعض المؤسسات الاقتصادية المسعرة و غير المسعرة في البورصة الجزائرية للفترة الممتدة بين (2006-2014)‎

Abstract EN

This study aims to test the effect of pricing in the Algerian Stock Exchange on earnings management practices in light of the application of the financial accounting system, on a sample of some of the listed and unlisted companies in the Algerian Stock Exchange during the period between (2006-2014).

The results of the study concluded that there is no effect of pricing factor on the stock market to guide companies towards earnings management practices of an accounting nature in the Algerian business environment.

While the results proved the presence of a statistically significant interaction between the levels of study periods before and after the application of the financial accounting system (SCF), as a result of pricing levels in the Algerian Stock Exchange, which means a decline in earnings management practices of the accounting nature of the listed and unlisted companies as a result of Algeria's adoption of the financial accounting system (SCF), The results also showed that there is an effect of fundamental differences on the factors (application of the financial accounting system, growth rate, exploitation risks and liquidity index) in guiding earnings management practices in Algerian economic institutions, the opposite of factors (company profitability, company debt, company size), which did not have Effect in guiding earnings management practices