Empirical study of the impact of the accounting practices clarity on earnings management’s behavior at the Algerian economic institutions

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