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