The contribution of accounting ethics to reducing profit management practices of an accounting nature

Critical analytical study

Abstract

earnings management practices are one of the most important challenges facing the process of
showing the real and correct performance of the company because it misleads the users of the company's
financial statements. This study highlights the conceptual framework of these practices by reviewing the
motives and reasons of earnings management. , As well as the contribution of ethical standards to the
accounting profession in reducing earnings management practices.