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 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 fro
m 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 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 disadva
ntages 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