HOW DO SAUDI MANAGERS MANIPULATE EARNINGS MANAGEMNT : PERSPECTIVE APPROACH FROM SAUDI LISTED COMANIES

المصدر:	مجلة البحوث المالية والتجارية
الناشر:	جامعة بورسعيد - كلية التجارة
المؤلف الرئيسي:	الغامدي، سالم بن علي (مؤلف)
المؤلف الرئيسي (الإنجليزية):	Alghamdi, Salim Ali
المجلد/العدد:	ع1
محكمة:	نعم
الدولة:	مصر
التاريخ الميلادي:	2013
الشهر:	يونيو
الصفحات:	56 - 71
ISSN:	2090-5327
رقم MD:	663370
نوع المحتوى:	بحوث ومقالات
قواعد المعلومات:	EcoLink
مواضيع:	المدراء السعوديون \| إدارة الأرباح \| الشركات \| سوق الأوراق المالية \| السعودية
رابط المحتوى:	PDF (صورة) PDF (نص) HTML

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المستخلص:	The aim of this study is to investigate the techniques of aggressive earnings management in less developed economies using Saudi listed companies. While numerous earnings management studies exist in the literature, there are few empirical earnings management technique studies. The continuous failure of some Saudi listed firms, even since the introduction of the recent monitoring regulations, raises the necessity to investigate managers’ behaviour and earnings management practices through both qualitative and quantitative research approaches. The findings reveal that the four main techniques practised by Saudi managers to manipulate earnings are: manipulation of the provision of inventory; manipulation of the amount of receivable accounts; manipulation of the amount of depreciation accounts; manipulation of amount of expenses; manipulation of sales of assets; manipulation of internal transactions; and capitalising rather than expensing expenditure. These findings could be fruitful for external auditors, regulators and legislators in their attempts to reinforce the quality of monitoring mechanisms and enhance the integrity of financial reporting.
وصف العنصر:	النص باللغة الإنجليزية
ISSN:	2090-5327