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What is Earnings Management in Algerian Telecoms about?
This study investigates earnings management practices in the Algerian telecommunications sector from 2009 to 2016, focusing on four major companies. It employs the Kothari, Leone & Wasley model to measure these practices and finds that the selected firms do not engage in earnings management, particularly after the implementation of a financial accounting system. The study concludes that there is a lack of motivation for managers to practice earnings management in the Algerian economic environment.
- Author
- habibadafdaf
- Language
- EN