أثر حوافز المدراء التنفيذين على ممارسة إدارة الأرباح : دراسة ميدانية على قطاع البنوك السعودية

Abstract EN

The study aimed to measure the impact of CEO incentives on the practice of profit management, as 60 views were chosen from the Saudi banking sector for the period from 2014 CE to 2018 CE.

The value of bonuses and incentives was used in the annual report presented to executives as an indicator of management incentives.

Whereas, the market value to the book value was used as a measure of profit management.

In order to test the study hypotheses, the multiple and simple linear regression test was used.

The study concluded that the incentives of the executive managers are the most important and positive impact on the practice of profit management, followed by the bank’s indebtedness, and then the executive managers ’remuneration, and there is no impact of the bank’s profitability on the practice of profit management.

The researchers recommended that it be applied to other joint stock companies in various sectors that suffer from high value for bonuses and incentives.