Measuring earning management practices in Algerian companies

Abstract

This study's goal is about the knowledge of the earnings management and the ways used to, also it's about how to count it, and trying to count it in some of the Algerian companies. The spicemen of the study was random included 30 views and specifeded 10 companies in different ranges located in the eastern west of the country In the period of 2012 to 2014 ؛ The way used for this study was Jones model modified in 1995, to count earnings managementin the spicemen of the study using Excel and SPSS programs Also using multiplicated descent equation to value the dimensions of the study's spicemen , and a two limits test to compare between the distribution of the financial views and the imaginary distribution. I found out that the studied Algerian companies are using management of earning negatifly To down its earnings and benifit from Spare of earnings to cover the loss in futur years which gained low earnings , it's called " income smoothing" , downing earnings in years accomplished high earnings ,and increasing low earnings in futur years There is no meaningful proof (0,585) of using the management of earnings by the studied Algerian companies.