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Register a new userThe vulnerability of the accounting methods of recognition of the elements offinancial statements ofthe goals ofearnings management practices. -A field studyinpublic shareholding companiesinSyria-
مدى تأثر طرق الاعتراف المحاسبيب عناصر القوائم المالية بأهداف ممارسات إدارة الأرباح - دراسة ميدانية في الشركات المساهمة العامة في سورية-
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هدف البحث إلى دراسة أثر الاعتراف بعناصر القوائم المالية في ممارسات إدارة الأرباح, من خلال تحديد مفهوم الاعتراف بعناصر القوائم المالية, و تحديد معايير الاعتراف, و كيفية الاعتراف لكل عنصر من عناصر البيانات المالية على حدا وفقا لما جاء في المعايير الدولية لإعداد التقارير المالية و معايير المحاسبة الدولية, كما يدرس هذا البحث طبيعة و ماهية إدارة الأرباح, و الدوافع التي تدفع الإدارة إلى ممارسة أنشطة إدارة الأرباح, و الطرق التي تتبعها الإدارة عند ممارستها لأنشطة إدارة الأرباح, بهدف زيادة أرباحها أو تخفيضها أو الحفاظ على سلسلة مستقرة من الأرباح خلال فترة زمنية معينة, و تم اختبار فرضية البحث من خلال الدراسة الميدانية المطبقة على عينة من الشركات المساهمة العامة في سورية مكونة من /20/ شركة، و قد توصلت الدراسة إلى أن إدارة المنشأة تقوم باستخدام القواعد المختلفة للاعتراف لكل عنصر من عناصر البيانات المالية بهدف الوصول إلى الأرباح المستهدفة, كما توصلت الدراسة إلى ضرورة الحد من الحرية المتاحة للمدراء في استخدام الأحكام في اختيار قواعد الاعتراف عن المعلومات, و ضرورة التقيد بمعايير موحدة لجميع الشركات.
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 recognition, 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.
Artificial intelligence review:
Research summary
تهدف هذه الدراسة إلى تحليل تأثير طرق الاعتراف المحاسبي بعناصر القوائم المالية على ممارسات إدارة الأرباح في الشركات المساهمة العامة في سورية. تتناول الدراسة مفهوم الاعتراف المحاسبي ومعايير الاعتراف وفقًا للمعايير الدولية لإعداد التقارير المالية ومعايير المحاسبة الدولية. كما تستعرض الدراسة طبيعة إدارة الأرباح والدوافع التي تدفع الإدارة لممارستها، والطرق التي تتبعها لتحقيق أهدافها مثل زيادة الأرباح أو تخفيضها أو الحفاظ على استقرارها. تم اختبار فرضية البحث من خلال دراسة ميدانية شملت عينة من 20 شركة مساهمة عامة في سورية. أظهرت النتائج أن الإدارة تستخدم قواعد مختلفة للاعتراف بعناصر القوائم المالية لتحقيق الأرباح المستهدفة، وأوصت الدراسة بضرورة الحد من حرية المديرين في استخدام الأحكام المحاسبية والالتزام بمعايير موحدة لجميع الشركات.
Critical review
تعتبر هذه الدراسة مهمة لأنها تسلط الضوء على موضوع حيوي في المحاسبة وإدارة الشركات. ومع ذلك، يمكن توجيه بعض النقد البنّاء للدراسة. أولاً، العينة المستخدمة في الدراسة قد تكون غير كافية لتمثيل جميع الشركات المساهمة العامة في سورية، مما قد يؤثر على تعميم النتائج. ثانياً، الدراسة تركز بشكل كبير على الجانب النظري دون تقديم حلول عملية واضحة يمكن تطبيقها للحد من ممارسات إدارة الأرباح. ثالثاً، كان من الممكن أن تكون الدراسة أكثر شمولية إذا تضمنت مقارنة بين الشركات السورية وشركات في دول أخرى لتقديم رؤية أوسع حول الموضوع. وأخيراً، الاعتماد الكبير على البيانات الميدانية قد يكون عرضة للتحيزات الذاتية من قبل المشاركين في الدراسة.
Questions related to the research
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ما هو الهدف الرئيسي من هذه الدراسة؟
الهدف الرئيسي هو دراسة تأثير طرق الاعتراف المحاسبي بعناصر القوائم المالية على ممارسات إدارة الأرباح في الشركات المساهمة العامة في سورية.
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ما هي العينة المستخدمة في الدراسة؟
العينة المستخدمة تتكون من 20 شركة مساهمة عامة في سورية.
-
ما هي التوصيات الرئيسية التي خلصت إليها الدراسة؟
أوصت الدراسة بضرورة الحد من حرية المديرين في استخدام الأحكام المحاسبية والالتزام بمعايير موحدة لجميع الشركات.
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ما هي الدوافع التي تدفع الإدارة لممارسة إدارة الأرباح؟
الدوافع تشمل زيادة الأرباح، تخفيضها، أو الحفاظ على استقرارها لتحقيق أهداف معينة مثل التهرب الضريبي أو زيادة مكافآت أعضاء مجلس الإدارة.
References used
Abarbanell, J.; and R. Lehavy, Can Stock Recommendations Predict Earnings Management and Analysts’ Earnings Forecast Errors? Journal of Accounting Research, Vol.41,No.1, 2003
Amat,O.,Etal., The Ethics of Creative Accounting, Working Paper, Journal of Economic Literature Classification:M41, December, 1999, 1-16
Bagnoli, mark,e.; watts, susan, g. oligopoly, disclosure and earning management, working paper, krannert graduate school of management, purdue university, October, 2007. 1-26
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