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.

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.

Evaluating the Eckel model used in detecting income smooth practices (An Applied Study on manufacturing Corporations Listed in Arab Securities Exchange)

The research aims to Evaluate the Eckel model used in detecting income smoothing practices, Through study the effect of changing the model inputs practices Eckel on the results of the model to pave the income to determine the advantages and disadvantages of the model revealed, and the most important results: There were no statistically significant differences between the methods used the results to detect Income Smoothing relationship Depending on the total income and the results of the methods used to detect Income Smoothing based on net operating income, the results of model Eckel does not vary depending on the length of the string at year fixed and it be the same when we take the whole series, the results of model Eckel vary according to income statements (total income or net income) year fixed when they are close together when the full study series, shows the convergence Income Smoothing of industrial companies using the total income and net operating