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Register a new userThe Impact of Effective Internal Control System in Preventing Management Practices of Earnings
مدى تأثير نظام الرقابة الداخلية الفعال في الحد من ممارسات إدارة الأرباح
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يهدف هذا البحث إلى التعرف على ممارسات إدارة الأرباح التي تقوم بها الشركات المساهمة, و بيان ما إذا كان نظام الرقابة الداخلية الفعال يسهم في الحد من تلك الممارسات, و لتحقيق الهدف من هذا البحث اتبع الباحث المنهج الاستقرائي و المنهج الاستنباطي حيث قام بإعداد استبياناً من 160 نسخة تم توزيعها على عينتين من المهنيين و من الأكاديميين. و باستخدام أدوات التحليل الاحصائي (المتوسط الحسابي و الانحراف المعياري و اختبار T-test) و الحزمة الإحصائية (SPSS) فقد توصل البحث أن هناك علاقة بين المتغير المستقل نظام الرقابة الداخلية و المتغير التابع ممارسات إدارة الأرباح. حيث أنه كلما كان نظام الرقابة الداخلية فعالاً كلما أدى ذلك إلى الحد من ممارسات إدارة الأرباح.
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.
References used
(Martin J. Coe, (2005), Fu Lfilling the Requirements of Section 404, Journal of Accounting, (http:// www.aicpa.org/ puds/ jafa/ mar 2005/ coe.htm
السهلي, محمد سلطان, ( 2006 ), إدارة الربح في الشركات السعودية, مجلة الإدارة العامة, مجلد ( 46 ) عدد ( 6 )
Sanjaya P.S.; Young L., (2012), Voluntary Disclosure and Earnings Management at Bank Companies Listed in Indonesia Stock Exchange, China-USA Business Review, Vol.11, No.3, P.P. 368-374
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The assumed relationships has been tested through testing the
hypotheses by using the appropriate statistical methods to the data which
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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
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