دور الإفصاح المحاسبي في الحد من ممارسات إدارة الأرباح: دراسة ميدانية

الموضوعات

إدارة

روابط وملفات

التعريف والنوع

رقم الوثيقة

07796d1b-025e-4e39-bdf8-6874d8988ffe

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf text

أسماء الملفات

1965971_1.pdf, 1965971_2.pdf

بيانات النشر

ترجمة العنوان

The Role of Accounting Disclosure In Reducing Earnings Management Practices: A field study

ألقاب المؤلفين

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اللغة

Arabic

المصدر والدورية

اسم المصدر

دور الإفصاح المحاسبي في الحد من ممارسات إدارة الأرباح: دراسة ميدانية

المحتوى والصفحات

عدد الصفحات

0

ترجمة الملخص

The study aimed to find out the extent of the contribution of accounting disclosure (voluntary), especially the disclosures of each of: the environment in which the company operates, non-financial information, information predictive and on the effectiveness of internal control systems, the reduction of earnings management practices from the perspective of professionals and academics, as well as see if there was a difference between the two samples opinion regarding the role of the disclosures mentioned0To achieve the objectives of the study were to rely on descriptive analytical methodology to draw the steps and stages of completion of work. The questionnaire used to learn the views of the study sample, where the questionnaire was developed from the (161) copy was distributed to professionals and academics. The questionnaire data were then analyzed using the Statistical Package for Social Sciences (SPSS).Results of the study showed that the accounting disclosure (voluntary) contribute to the reduction of earnings management practices from the perspective of professionals and academics, especially the disclosure of non-financial information, and the predictive information on the effectiveness ofinternal control systems, while showing that the disclosure of the environment in which the company operates does not contribute to the reduction of these practices. It turns out that the opinion of academics is no different from the opinion of professionals regarding the role of accounting disclosure in the reduction of earnings management practices, especially the disclosure of the environment in which the company operates, and non-financial information, and on the effectiveness of internal control systems, while the views are different with respect to the role of disclosure predictive information in the reduction of these practices

إشراف وإعداد

الإشراف

ابراهيــــم العـــــدي

الإعداد

زنا على صقور

الاقتباسات الببليوغرافية