قياس ممارسة مؤسسات الإتصال الجزائرية لسلوك إدارة الأرباح درسة حالة مؤسسات اتصالات الجزائر بورقلة للفترة ( 2013-2017)

Abstract

This study aimed to reveal and measure the earnings management practices in the Algerian environment, and this by tried to measuring earnings management practices in the four biggest firms of the telecommunications sector in Algeria OUARGLA between 2013 and 2017. To realistic objective we have adopted a model of measurement of earnings management practices (Kothari، Leone &Wasley، 2005). We have adopted this model in our study as one of the best models of accruals to measure earnings management practices،trying to detect this phenomenon in a dynamic sector where these practices have never been measured in this sector،under the financial accounting system،where the study found that the sample firms do not exercise earnings management،especial after reapplying the financial accounting system, the reseals no motivation for managers to exercise arnings management in the Algerian economic environment.