أثر إدارة الأرباح لدى الشركات على قياس الربح الضريبى

الموضوعات

إدارة

روابط وملفات

التعريف والنوع

رقم الوثيقة

fdbf9693-e4b9-4a8d-a68b-0f8fc3577a32

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل دكتوراة

نوع الملف

pdf text

أسماء الملفات

1958691_1.pdf

بيانات النشر

ترجمة العنوان

The Impact of Earnings Management on the Measurement of Taxable Income: An Empirical study on the listed companies in Damascus Securities Exchange

ألقاب المؤلفين

[{"name_ar":"إبراهيم العدى","title_ar":"اشراف","title_en":"Supervision"},{"name_ar":"على محمود رمضان","title_ar":"اعداد","title_en":"Preparation"}]

اللغة

Arabic

المصدر والدورية

اسم المصدر

أثر إدارة الأرباح لدى الشركات على قياس الربح الضريبى

المحتوى والصفحات

عدد الصفحات

0

ترجمة الملخص

Fourth: The Objectives of the Research:The Objectives of this research are: 1- Studying the concepts of earnings management and income smoothing and their methods, and the models which are used to measure them. 2- Studying the concepts which are related to the taxable income, and a mechanism to measure it, and the problems which are associated with the differences in the rules of measurement between taxable income and book income. 3- Studying the effectiveness of the listing requirements in the Damascus Securities to control the earnings management practices. 4- Studying the potential impact of earnings management in the listed companies on the tax results of these companies, which is divided into two sub- goals: -Studying the impact of earnings management on the taxable income. -Studying the possibility of existing tax motivations behind earnings management. 5- Studying the potential impact of income smoothing in the listed companies on the tax results of these companies, which is divided into two sub- goals: -Studying the impact of income smoothing on the taxable income. -Studying the possibility of existing tax motivations behind income smoothing. Fifth: The Hypotheses of the Research:This research examined these following hypotheses: H1- The level of earnings management in the listed companies is less than it in the unlisted companies in Damascus Securities Exchange . Finally: The Results of the Research:The most important results that have been reached from the research are: 1– The managements of the studied companies manage earnings to Amendment the reported income. 2- There is no difference in the level of earnings management between the listed companies and the unlisted companies in Damascus Securities Exchange. 3- There is a strong relationship between earnings management and taxable income. 4- There is a weakness in the relationship between earnings management and the differences between taxable income and book income . 5- There is no difference in the level of earnings management between the exempted companies and the companies which are in charge of tax. 6- There is a weak relationship between income smoothing and taxable income. 7- There is a relatively strong relationship between income smoothing and " the differences between taxable income and book income". 8- There is a relatively weak relationship between the income smoothing and " the variation in taxable income".

إشراف وإعداد

الإشراف

إبراهيم العدى

الإعداد

على محمود رمضان

الاقتباسات الببليوغرافية