Analytical study on the application of earnings management practices in the Algerian business environment from professionals’ perspectives

Authors

  • Samir Ben Chikh University of Kasdi Merbah, Ouargla, Algeria
  • Badr Ez Zamane Khemgani University of Kasdi Merbah, Ouargla, Algeria
  • Messaoud Kouskous University of Kasdi Merbah, Ouargla, Algeria

Keywords:

Earnings management, Discretionary accruals, Measurement models, Earnings management incomes

Abstract

This study aims at analyzing the methods of earnings management applied in the Algerian environment. It involves a field study on a group of 65 professionals who answer a questionnaire made up of two axes, namely the exploitation of the flexibility in the accounting practices provided for in the financial accounting system, and the earning management practices through the real operational activities and the financial and investment policies. Findings show no statistically significant differences attributed to the experience among the informants regarding the two axes. However, we find statistically significant differences attributed to the specialty among the informants regarding the two axes.

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Published

2024-10-16

How to Cite

Ben Chikh, S., Khemgani, B. E. Z., & Kouskous, M. (2024). Analytical study on the application of earnings management practices in the Algerian business environment from professionals’ perspectives. International Journal of Economic Perspectives, 18(10), 1748–1764. Retrieved from http://ijeponline.org/index.php/journal/article/view/674

Issue

Vol. 18 No. 10 (2024)

Section

Peer Review Articles
Copyright & Licensing

Copyright (c) 2024 Samir Ben Chikh, Badr Ez Zamane Khemgani, Messaoud Kouskous

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