The earnings management behavior in the Algerian economic entities in the context of the financial accounting system application

Abstract

The earnings management behavior in the Algerian economic entities is considered one of the most important challenges that show concern for stakeholders notably (investors and lenders), the presented study is to respond to a fundamental problem about the earnings management behavior in the Algerian economic entities in the context of the financial accounting system application. The study concluded that the Algerian economic entities practise earnings management behavior in the context of the financial accounting system application, as well as the presence of a significant correlation between periods of financial accounting system application and the practice of earnings management behavior in economic entities, Also, it concluded that there is non-significant correlation between the practice of earnings management behavior and activity sector, the size and the legal form of the entity.