The Role of the Accounting Choices Related to Operating Items in Earnings Management: The Case of Algerian Listed Companies

dc.contributor.author	Bilal, Kimouche
dc.date.accessioned	2018-07-31T10:23:30Z
dc.date.available	2018-07-31T10:23:30Z
dc.date.issued	2015-12-01
dc.identifier.issn	2210-1454
dc.identifier.uri	https://journal.uob.edu.bh:443/handle/123456789/1949
dc.description.abstract	The objective of paper is to analyze whether managers of Algerian listed companies use accounting methods related to operating items in order to manage earnings. The study included 11 companies during 2005 to 2012, through designing two linear multiple regression models, in order to test the statistical associations between those items and accounting accruals as a measure of earnings management.	en_US
dc.language.iso	ar	en_US
dc.publisher	University of Bahrain	en_US
dc.rights	Attribution-NonCommercial-ShareAlike 4.0 International	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc-sa/4.0/	*
dc.subject	Earnings management
dc.subject	Accounting accruals
dc.subject	Operating period items
dc.title	The Role of the Accounting Choices Related to Operating Items in Earnings Management: The Case of Algerian Listed Companies	en_US
dc.title.alternative	دور البدائل المحاسبية المتعلقة بالبنود التشغيلية في إدارة الأرباح - حالة الشركات المدرجة في بورصة الإمارات
dc.type	Article	en_US
dc.identifier.doi	http://dx.doi.org/10.12785/AJA/180205
dc.volume	18
dc.issue	02
dc.pagestart	121
dc.pageend	155
dc.source.title	The Arab Journal of Accounting
dc.abbreviatedsourcetitle	AJA