Analysis of Earning Management Practices in SAIDAL Company according to Miller Model

An Empirical Study During the Period (2011-2015)

Abstract

This study aims to measure and analyze the practice of Earning management according to the Miller model due to the relatively modernity of the index as the rest of the methods of measuring Earning management, after trying to clarify how to measure financial indicators directly related to the Miller 2007 model for measuring Earning management, mainly in the need for working capital for exploitation NWC The net cash flow of operating activities CFO, where the application of the case study of the company listed in the Algerian Stock Exchange during the period (2011 - 2015).

 the study concluded that the institution of Saidal has exercised Earning management through short-term receivables during the study period