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 reco
gnition, 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 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 achie
ve 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.
This research deals with the study of earnings management in the banking risks and the impact of the lack of controls, as well as lack of commitment to the application of legal rules in the spread of these risks, in terms of financial failure and col
lapse proved in many banks in the world failed to traditional methods to prevent the causes of landslides and financial scandals, and the reasons President so lax regulatory processes in banks making it easier for the departments of banks earnings management, which called for the need to use modern mechanisms of governance and oversight in all types of organizations as a framework for regulatory guarantees the protection of capital through a variety of mechanisms, notably transparency and disclosure of financial and non-financial information prepared In accordance with accounting standards related, as well as strengthening the role of job internal and external audit, especially with respect to the independence of these two functions and the formation of the Audit Committee of the Board of Directors to oversee them.
The research found that the Syrian banking environment despite the economic crisis as a result of the global war being waged upon it provides the necessary assurances that the administration of the Syrian commercial banks did not resort fake or sham operations or operations outside the budget to improve the form of financial results, and no significant correlation between the availability of controls regulators in Syrian banks and reduce the risk of earnings management.
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 an
d 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 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 fi
eld 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.
