عناصر مشابهة
The Impact of Earnings Management on the Firm Value: An Applied Study in a Sample of Iraqi Private Banks
| المصدر: | مجلة الغري للعلوم الاقتصادية والإدارية |
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| الناشر: |
جامعة الكوفة - كلية الإدارة والاقتصاد
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| المؤلف الرئيسي: | |
| المجلد/العدد: | مج16, ع1 |
| محكمة: | نعم |
| الدولة: | العراق |
| التاريخ الميلادي: | 2019 |
| الصفحات: | 222 - 233 |
| ISSN: | 1994-0947 |
| رقم MD: | 1236412 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | English |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
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| المستخلص: | The research aims to examine the impact of earnings management practices on the firm value. The sample of study consists of 10 Iraqi private banks listed in Iraq Stock Exchange using data collected from the annual reports of the sample banks for the period between 2006 to 2015. the software package Spss is used to examine the data and to infer the conclusions. The results indicate that the earnings management practices have an influence on the firm value the sample banks by conveying a good image about the profitability power of the bank to the potential investors. The results also indicate that the earnings management practices stem from the flexibility that existed in the accounting standards, which permit to accountants to choose among a several alternatives of the measurement. In addition, the earnings management represents an intentional intervention in the accounting and reporting processes in order to change the perception of the stakeholders about the reality of bank’s profitability, and in turn lead to increase market value of the bank. The findings of this study can be used as guideline to investors for detecting the cases in which the earnings numbers managed in order to provide a real evaluation of the bank listed in stock markets. |
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