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Companies` Practice of Income Smoothing Behavior and its Impact on Earnings per Share: An Empirical Study on Public Companies listed in Damascus Securities Exchange

ممارسة الشركات لسلوك تمهيد الدخل و أثره على ربحية السهم دراسة تطبيقية على الشركات المدرجة في سوق دمشق للأوراق المالية

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 Publication date 2016
and research's language is العربية
 Created by Shamra Editor




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This study aims to detect the existence and the extend of using the income smoothing practice by the public joint stock companies listed in Damascus Securities Exchange (DSE). The Study also aims to find out and examine the relationship between income smoothing practice and earnings per share (EPS). To achieve the above objectives, the study examined the hypotheses and the said relationships through the data of 18 public companies listed in Damascus Securities Exchange (DSE). And this test conducted through the period from 2010 to 2014.


Artificial intelligence review:
Research summary
هدفت هذه الدراسة إلى تحديد مدى ممارسة الشركات المساهمة المدرجة في سوق دمشق للأوراق المالية لسلوك تمهيد الدخل، وكذلك دراسة العلاقة بين ممارسة هذا السلوك وربحية السهم. تم اختيار عينة من 18 شركة خلال الفترة من 2010 إلى 2014، واستخدمت الدراسة مؤشر Eckel لتحديد مدى ممارسة الشركات لتمهيد الدخل. كما استخدمت الدراسة أدوات إحصائية مثل معامل ارتباط بيرسون، تحليل التباين ANOVA، وتحليل الانحدار باستخدام برنامج SPSS لاختبار الفرضيات. توصلت الدراسة إلى أن 45.5% من الشركات المدرجة مارست تمهيد الدخل خلال فترة الدراسة، ووجدت علاقة ذات دلالة إحصائية بين ممارسة تمهيد الدخل وربحية السهم. أوصت الدراسة بضرورة توعية المستثمرين بمخاطر تمهيد الدخل وضرورة توفير بيئة تدقيق ذات جودة عالية للحد من هذه الممارسات.
Critical review
دراسة نقدية: تعتبر هذه الدراسة من الدراسات الهامة التي تسلط الضوء على سلوك تمهيد الدخل في بيئة الأعمال السورية، إلا أن هناك بعض النقاط التي يمكن تحسينها. أولاً، كان من الأفضل توسيع نطاق العينة لتشمل شركات من قطاعات مختلفة لزيادة تنوع البيانات. ثانياً، كان من الممكن استخدام أساليب إحصائية أكثر تعقيداً مثل نماذج الانحدار المتعدد لتحليل البيانات بشكل أعمق. ثالثاً، لم تتناول الدراسة بشكل كافٍ العوامل الخارجية التي قد تؤثر على ربحية السهم مثل الظروف الاقتصادية والسياسية. وأخيراً، كان من الممكن تقديم توصيات أكثر تفصيلاً حول كيفية تحسين الشفافية والمساءلة في إعداد التقارير المالية.
Questions related to the research
  1. ما هو الهدف الرئيسي من الدراسة؟

    الهدف الرئيسي من الدراسة هو تحديد مدى ممارسة الشركات المساهمة المدرجة في سوق دمشق للأوراق المالية لسلوك تمهيد الدخل ودراسة العلاقة بين هذا السلوك وربحية السهم.

  2. ما هي الأدوات الإحصائية التي استخدمتها الدراسة؟

    استخدمت الدراسة أدوات إحصائية مثل معامل ارتباط بيرسون، تحليل التباين ANOVA، وتحليل الانحدار باستخدام برنامج SPSS.

  3. ما هي النتائج الرئيسية التي توصلت إليها الدراسة؟

    توصلت الدراسة إلى أن 45.5% من الشركات المدرجة مارست تمهيد الدخل خلال فترة الدراسة، ووجدت علاقة ذات دلالة إحصائية بين ممارسة تمهيد الدخل وربحية السهم.

  4. ما هي التوصيات التي قدمتها الدراسة؟

    أوصت الدراسة بضرورة توعية المستثمرين بمخاطر تمهيد الدخل وضرورة توفير بيئة تدقيق ذات جودة عالية للحد من هذه الممارسات.


References used
ALBRECHT, W., and RICHARDSON, F., 1990- Income Smoothing by Economy Sector, Journal of Business and Accounting, Vol. 17, No. 5, 713-730
ALMEID, J., NETO, A., BASTIANELLO, R., and MANEQUE, E., 2012- Effects of Income Smoothing Practices on the Conservatism of Public Companies Listed on the BM and FBOVESPA, Revista Contabilidade & Financas, Vol. 23, No. 58, 65-75
ASHARI, N., KOH, H., TAN, S., and WONG, W., 1994- Factors Affecting Income Smoothing among Listed Companies in Singapore, Accounting and Business Research, Vol. 24, No. 96, 291-301
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