Please use this identifier to cite or link to this item:
https://dspace.univ-ouargla.dz/jspui/handle/123456789/26545
Title: | Empirical study of the impact of the accounting practices clarity on earnings management’s behavior at the Algerian economic institutions |
Authors: | فؤاد صديقي يوسف خروبي فريد عوينات |
Keywords: | Earnings quality financial reporting reliability series of earning |
Issue Date: | 2021 |
Series/Report no.: | numéro SP 2021; |
Abstract: | The financial reporting reliability represents the most prominent concern for the financial markets organizers, investors and public in general. In this present study, we tackle a fundamental problematic about the reflection of the degree of the accounting practices’ clarity of the Financial Accounting System on earnings management intensity of the Algerian economic institutions .The study sample included 70 institution during the period of 2010-2018. The results of the study show that the Algerian economic institutions practice earnings management, the degree of the accounting practices’ clarity of the Financial Accounting System reflects on earnings management intensity |
Description: | Journal of Quantitative Economics Studies |
URI: | http://dspace.univ-ouargla.dz/jspui/handle/123456789/26545 |
ISSN: | 1033-2437 |
Appears in Collections: | Number 07 /2021 |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
JQES0727.pdf | 562,39 kB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.