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.