تأثير إدارة الارباح في عوائد الاسهم دراسة تحليلية في سوق العراق للأوراق المالية

Ali Jassim Muhammad Anad; Shatha Abdul-Hussein Jabr

doi:10.51173/jt.v4i4.764

Authors

Ali Jassim Muhammad Anad Technical College of management - Baghdad, Middle Technical University, Baghdad, Iraq.
Shatha Abdul-Hussein Jabr Technical College of management - Baghdad, Middle Technical University, Baghdad, Iraq.

DOI:

https://doi.org/10.51173/jt.v4i4.764

Keywords:

Earning management, stock returns

Abstract

The study aimed to define the nature of profit management and its methods، and the most prominent factors in a way that helps in enhancing information for decision-makers، and to determine whether the practice of the profit management phenomenon affects the capital structure of the research sample companies. The modified Jones model (1995) was relied on in order to measure earnings management. The research community consisted of all companies listed in the Iraqi Stock Exchange for the period (2010-2019)، and the research sample included (26) companies that met the conditions of companies، and the study found That (57%) of the research sample companies have practiced profit management throughout the research period (2010-2019)، while the remaining companies have practiced it for varying periods.

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