المساهمة في تحليل أثر تطبيق النظام المحاسبي المالي على ممارسات إدارة الأرباح لدى المؤسسات الإقتصادية الجزائرية للفترة الممتدة بين(2006-2014 )

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.