Earnings Management and Discretionary Accruals: Exploratory Study of Some Algerian Companies

Bilal Kimouche, Hamza Boussenna


This article is an exploratory study of earnings management in Algerian listed companies, and an attempt to measure it by discretionary accruals. The study was conducted on companies that reported their financial statements at "Stock Exchange Organization and surveillance Commission" during 2005 to 2012. The results indicate that Algerian listed companies have used the discretionary accruals to manage earnings during the period of study, and that the majority of earnings management practices have happened during the years preceding the transition of Algerian companies to the Financial Accounting System (SCF), which based on IFRS.


Earnings management, Accounting accruals, Discretionary accruals, IFRS, Financial Accounting System, Algerian listed companies.


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