Earning Management as an Approach to Maximize Value of Organization Applied in a Sample of Arabic Financial Institutes

Al- Jameel, Dr. Sarmad; AL-Doski, Shifan

doi:10.33899/tanra.2008.161756

	Earning Management as an Approach to Maximize Value of Organization Applied in a Sample of Arabic Financial Institutes
TANMIYAT AL-RAFIDAIN
Article 3, Volume 30, Issue 90, 2008, Pages 26-56 PDF (854.13 K)
Document Type: Research Paper
DOI: 10.33899/tanra.2008.161756
Authors
Dr. Sarmad Al- Jameel; Shifan AL-Doski
Abstract
ABSTRACT Revenues management has been represented in administrative environments. These have been reflected in the situation of financial markets almost in the growing markets. This has been embodied in the increase of stock prices. The data disclosures of several companies correlated legally and illegally, have affected potentially on the participants of the financial markets. The importance of the study has been sparked over the nature of negative effects, successive losses of many financial stock markets, accounting manipulation to reach to unreal prices and inflating stocks, as well as empower the value of companies out of actual principles. The problem of the current paper is subjected to the bases of management negative effects on investors, because of blackout depended. It is important however to diagnose the current phenomenon according to the hypothesis that revenues management in the company may be varied. This variance is caused by stock prices and revenues. The data were depended in the sample companies, financial reports, and financial indicators to see the necessary models in application. Statistical applications were drawn in the analysis of the data. It is concluded that revenues management affects the duplicating stock in the fourth year of application as circumventing process to increase the stock in the market, and interpret the value of company in markets. .
Keywords
Earning Management; Value of Organization

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