الفهرس | يوجد فقط 14 صفحة متاحة للعرض العام |
المستخلص This present study purpose is to discuss by analysis the practices of the profits management approaches within the Libyan environment with application on stock corporations. The study drives at examining the relationship between practices of the profits management and prices of shares in the Libyan stock market, studying as well the mechanisms of governance corporate contribution with application on activities of internal auditing to restrict such practices. For achieving this, data of the analytical study are collected from published financial statements of (13) Libyan stock corporations in the period (2008-2010). The field study data are collected from an investigation form for checking views of a sample of employees of Libyan stock corporations, internal auditors, managers, external auditors, academic professors, and members of auditing committees. For testing hypotheses and analyzing results, appropriate statistical approaches are used embodied in Miller Ratio Model, 2007, Coefficient Correlation Models, Path analysis Model, Crocsale Wills Test, and Mann Whitney Test. Results indicate that all study sample companies are practicing the profits management approaches in their financial statements either by increasing or decreasing profits. There is also a significant statistical reverse relationship between profits management practicing and prices of circulated shares in stock markets. There is also a significant statistical relationship between internal auditing activities and restrict of profits management practicing in Libyan corporations. Keywords: EarningsManagement– Mechanisms of restricting practicing of earnings management-Activities of internal Auditing– Prices of shares – Libyan Stock market. |