مدى تأثير نظام الرقابة الداخلية الفعال في الحد من ممارسات إدارة الأرباح

Authors

  • إبراهيم العدي
  • رنا صقور

Abstract

يهدف هذا البحث إلى التعرف على ممارسات إدارة الأرباح التي تقوم بها الشركات المساهمة, وبيان ما إذا كان نظام الرقابة الداخلية الفعال يسهم في الحد من تلك الممارسات, ولتحقيق الهدف من هذا البحث اتبع الباحث المنهج الاستقرائي والمنهج الاستنباطي حيث قام بإعداد استبياناً من 160 نسخة تم توزيعها على عينتين من المهنيين, ومن الأكاديميين.

وباستخدام أدوات التحليل الاحصائي (المتوسط الحسابي والانحراف المعياري واختبارT-test) والحزمة الإحصائية (SPSS) فقد توصل البحث أن هناك علاقة بين المتغير المستقل نظام الرقابة الداخلية والمتغير التابع ممارسات إدارة الأرباح. حيث أنه كلما كان نظام الرقابة الداخلية فعالاً كلما أدى ذلك إلى الحد من ممارسات إدارة الأرباح.

This search aims to identify management practices of earnings and to indicate whether internal control system effectively contributes to the reduction of such practices. To achieve the goal, the researcher follows inductive and deductive approaches, and 160 copies of a questionnaire were distributed to two samples of professionals and academics.

Using statistical tools and techniques analysis (arithmetic mean and standard deviation and T-test) and statistical package (SPSS), we found out that there was a coefficient relationship between dependent variable – internal control system – and independent variable - management practices of earnings. The more efficient the internal control system is the  more limited is earnings management.

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Published

2014-06-26

How to Cite

1.
العدي إ, صقور ر. مدى تأثير نظام الرقابة الداخلية الفعال في الحد من ممارسات إدارة الأرباح. Tuj-econ [Internet]. 2014Jun.26 [cited 2025Jan.28];36(3). Available from: https://journal.tishreen.edu.sy/index.php/econlaw/article/view/1025

Issue

Vol. 36 No. 3 (2014): العلوم الاقتصادية والقانونية

Section

Articles

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