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Title: Study of the Effect of Applying the Financial Accounting System on Earnings Management Practices for Algerian Firms - Application Study of Some Algerian Firms For the Period (2006-2014) -
Authors: عبد النور شنين
محمد زرقون
Keywords: Earnings management
Financial Accounting System
Discretionary Accruals
Financial Accounting
Motivation of Earnings Management
Issue Date: 2017
Series/Report no.: Number 03 2017;
Abstract: The objective of this study is to examine the impact of the application of the financial accounting system inspired by the International Accounting Standards on earnings management practices, on a sample of some Algerian economic companies during the period 2006-2014.The results of the study found that the application of the financial accounting system contributed to the reduction of earnings management practices, The results showed that there is a significant effect on the factors of the factors (accounting conservatism, exploitation risk and liquidity index) in guiding earnings management practices in the Algerian economic institutions and considered as an alternative to the standards mentioned in traditional Western research (company profitability, company indebtedness, company size and pricing) Considering that the Algerian context of business is very different from government legislation and the human and cultural composition of society.
Description: Journal of Quantitative Economics Studies JQES
ISSN: 2437-1033
Appears in Collections:Number 03 /2017

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