مجلة اقتصاد المال و الأعمال
Volume 8, Numéro 4, Pages 59-71
2024-12-31
The Effect Of Implementing The Financial Accounting System On The Quality Of Accounting Earnings A Case Study Of Selected Economic Entities Listed On The Algerian Stock Exchange (2006 – 2020).
Authors : Bouzid Zidia . Sellouh Mohammed Laid .
Abstract
Abstract: The purpose of this research investigation explores how the implementation of a financial accounting framework influences the caliber of reported earnings, with a particular emphasis on earnings manipulation tactics. The research examines the earnings management activities of three Algerian Stock Exchange-listed entities from 2006 through 2020. To gauge earnings quality, the study utilizes discretionary accruals, calculated via the Kothari et al. (2005) methodology, selected for its modern applicability. Our analysis reveals that the introduction of the SCF elevates the standard of accounting earnings by curtailing earnings management, as demonstrated by a decline in discretionary accruals. Keywords: Accounting Earnings Quality; Financial Accounting System; Discretionary Accruals.
Keywords
Accounting Earnings Quality ; Financial Accounting System ; Discretionary Accruals
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