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

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.