The Impact of Effective Internal Control System in Preventing Management Practices of Earnings

This search aims to identify management practices of earnings and to indicate whether internal control system effectively contributes to the reduction of such practices, to achieve the goal the researcher follows inductive and deductive approaches and 160 copies of a questionnaire were distributed to two samples of professionals and academics. Using statistical tools and techniques analysis (arithmetic mean and standard deviation and T-test) and statistical package (SPSS) we found out that there was a coefficient relationship between dependent variable – internal control system – and independent variable - management practices of earnings. The more efficient the internal control system is the more limited is earnings management.

Evaluating the Procedures of Detecting Creative Accounting Techniques in Syrian Shareholding Companies by the External Auditor: A Field Study

The main objective of this research is to identify the reality of implementing creative accounting techniques in Syrian shareholding companies, and evaluating the procedures of detecting them by the external auditor. To achieve this objective, a field study is conducted by using a questionnaire to collect data from auditors accredited by the Finance Ministry and authorized to audit shareholding companies. The questionnaire is distributed to 300 out of 493 auditors. 125 copies are returned, and 115 of them are suitable for analysis. This study concludes that Syrian shareholding companies implement techniques of creative accounting with varying rates. compared to other techniques, Off-Balance Sheet Financing technique is ranked first in implementation. This research also shows that the external auditor does pay enough attention to implementing the procedures of detecting creative accounting in Syrian shareholding companies.

The Role of Auditor in Measuring the Relationship Between Creative Accounting Techniques and Their Motives in the Syrian Shareholding Companies (A Field Study)

The study aims to determine the level of the relationship between creative accounting techniques applied in shareholding corporations and their motivation through a field study that was undertaken on the auditors of shareholding companies. To achieve the objective of this study, a questionnaire was designed as a tool to collect data from the population of the study which is composed of auditors appointed by the Ministry of Finance, and authorized to audit shareholding companies. The questionnaire was distributed to 300 out of 493 auditors. 125 questionnaires were returned, and 115 questionnaires were suitable for analysis.. The study showed difference in estimation of external auditor of the degree of application of Syrian companies for creative accounting techniques in preparing financial statements due to scientific qualification, the certificate of professional accounting, and accounting specialization. And a stronger relationship appeared between the influence technique on the items of the financial position statement and the motivation to achieve specific figures of profit, and the relationship between political costs avoidance and the technique of influence on income statement got the second highest on the level of power. Correlation results between management techniques and their motivation showed that to achieve a certain motive, management might follow more than one technique, they may apply, for example, a technique that influence the items of statement of financial position, statement of cash flows, off-balance sheet financing, in order to achieve specific figures of profit.

The vulnerability of the accounting methods of recognition of the elements offinancial statements ofthe goals ofearnings management practices. -A field studyinpublic shareholding companiesinSyria-

The research aims to study the impact of the recognition of the elements of financial statements in earnings management practices, by defining the concept of recognition of the elements of financial statements, and to identify the criteria for recognition, and how to recognize each of the elements of financial statements to an end, according to the International Financial Reporting Standards and International Accounting Standards, also studying this research nature and essence of earnings management, and motivations that drive management to the practice of earnings management activities, and the ways in which the management on the exercise of the activities of earnings management, in order to increase profits or reduce or maintain stable profits series during a certain period of time, Findhypothesiswastested throughfield studyapplied toa sample ofpublic shareholding companiesin Syriais composed of/ 20 /company. The study has found that the management of the facility are using different rules for the recognition of each of the elements of financial statements in order to reach the target profit, as the study found the need to limit the freedom available to managers in the use of Provisions in the selection rules for the recognition of information, and the need to comply with uniform standards for all companies.

The Impact of Earning Management By Income Smoothing Approach on Stock Returns for Companies Listed at Damascus Securities Exchange

The aim of current research is to determine whether the earnings management by income smoothing approach has impact on stock returns for companies listed at Damascus Securities Exchange. The sample includes (14) listed companies for the period from the first quarter of 2011 until the fourth quarter of 2015. Eckel method is used to classify companies into two groups: smoother and nonsmoother companies.

The Impact of Earnings Management on the Measurement of Taxable Income

This research has tried to study side of the overlap between the financial accounting and the tax accounting, which could cause effects on the results of tax by the measurement accounting acts, this research has studied the impact of the earnings management in companies on the results of tax of these companies, and the impact of the income smoothing, as a special mechanism of the earnings management, on the results of tax, the income smoothing has been studied in this research as the management when smoothes the income it doesn't recognize incomes in the accounting periods itself where there are these profits, but it acts on distribution the income among the years to ease fluctuations in earnings among accounting periods, and thus it avoids large payable taxes in the progressive tax which is compatible with high profits, so that it works to keep profits within the limits of acceptable deductions, but in this research and in the case of the non-progressive Syrian corporation tax which removes the last effect of income smoothing on the Syrian corporation tax, but can be done to take advantage of the process of tax planning to schedule the taxes that are paid among years, therefore this research has tested the relationship between income smoothing and taxable income, and has tested whether there are tax motivations behind the income smoothing, that has been made through testing the relationship between income smoothing with both of "the differences between taxable income and book income" and "the variation in taxable income". The assumed relationships has been tested through testing the hypotheses by using the appropriate statistical methods to the data which are obtained from a sample of companies listed in the Damascus Securities during 2006 to 2012. I found that there is a strong relationship between earnings management and taxable income, but theses earnings are not managed because of tax motivations, and there is a weak relationship between income smoothing and taxable income

Using The Modified Jones Model And Loan Loss Provisions Model (Llps) To Evaluate Earnings Management Practices (Applied Study On Syrian Corporation)

This study aimed to detect earnings management practices in banks and companies Syrian contribute to listed and non-listed in the Damascus Securities Exchange, where the study was conducted on a comprehensive sample of 31 companies representing (12) bank and (19) companies belong to different sectors during the period from 2008 to 2012. To measure the phenomenon of earnings management study is based on the optional maturity and applied to estimate the contribution of Syrian companies, except banks using (Modified Jones Model 1995). As has been the use of loan-loss provisioning model (LLPs) to apply to the banks. The results of the study to confirm that most of the companies and banks to contribute to the Syrian listed and unlisted market Damascus Securities exercised earnings management during the period studied (8 banks exercised earnings management of the bank out of 12. 13 Company exercised earnings management company out of 19). It also showed that most of the industrial and service corporations exercised Optional maturity in a negative way, while most of the agricultural contribution and insurance companies companies exercised Optional Merit positive manner, the study showed increased exercise earnings management in 2012 when Syrian contribute to listed and non-listed companies for up to 84%.