أثر الاختيارات المحاسبيىة على استراتيجيات ادارة ارباح المؤسسات الاقتصادية

Abstract

This study aims to highlight the extent of the impact of accounting choices on the strategies of earnings management in Algerian economic institutions by shedding light on the most important alternatives and accounting policies available and how the multiplicity of these choices can affect the results and profits of institutions. To answer the problem of the study, the descriptive analytical approach was relied upon in the theoretical aspect by collecting the available information about the study variables from memos, books and scientific journals. To enrich the study, the inductive approach was relied upon by distributing an electronic questionnaire to a sample of professionals and workers in the field of accounting, where 31 answers were collected that could be analyzed. We relied on the SPSS program in analyzing the questionnaire. The study concluded that there is a significant impact of accounting choices on the strategies of earnings management in Algerian economic institutions. The study also concluded that the practices of earnings management are a negative practice that affects the financial results of the institution and misleads other concerned parties