The Impact of SCF Adoption on Accounting Earnings Management: The Case of some Algerian Companies

Authors

  • Kimouche Bilal University of 20 August 1955- Skikda (Algeria)

DOI:

https://doi.org/10.34120/ajas.v25i2.1005

Keywords:

Quality of financial statements, Management of accounting profits, Accounting change, Financial Accounting System (SCF), Listing in the financial market, Nature of company ownership, Cash flows

Abstract

This study aims to explore the effect of Financial Accounting System (SCF) adoption on accounting earnings management in Algerian companies. The study included 14 Algerian companies, during the period of 2003 to 2015. Earnings management has been measured through a model based on Dechow et al. (1995). However, the hypotheses have been tested depending on Mann-Whitney test, and Multiple regressions. According to the results SCF adoption has reduced accounting earnings management in Algerian companies comparing with National Accounting Plan (PCN). The results suggested also that control variables affect negatively and significantly accounting earnings management.      

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Author Biography

Kimouche Bilal, University of 20 August 1955- Skikda (Algeria)

(Ph.D. in Economic Sciences, Setif 1 University, Algeria, 2016), Lecturer at the Department of Finance and Accounting, Skikda University, Algeria,  has research interests in financial accounting, management accounting, corporate finance, financial markets, and auditing.  (kimouchebilal@gmail.com)

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Published

2018

How to Cite

Bilal, K. (2018). The Impact of SCF Adoption on Accounting Earnings Management: The Case of some Algerian Companies. Arab Journal of Administrative Sciences, 25(2), 213–248. https://doi.org/10.34120/ajas.v25i2.1005

Issue

Vol. 25 No. 2 (2018)

Section

Accounting