دراسة علاقة إدارة الأرباح بالمردودية المالية - دراسة تطبيقية لعينة من المؤسسات الناشطة في قطاع الاستيراد والتصدير-

Abstract

This research paper aims to test the extent to which earnings management is practiced by group of institutions active in the import and export sector in Algeria and to highlight its relationship to their financial profitability, and to achieve this and to test the hypotheses of the study the modified jones model 1995 was applied to the financial statements of the institutions under study during the period (2017-2021) to reveal the practice of profit management and then analyzed its relationship to financial profitability through a simple linear regression model. The study concluded that the institutions practiced profit management in a number of years of study, it was also found that there is no statistically significant relationship between these practices and the financial profitability of the institutions under study.