الخلاصة:
This study aimed to reveal and measure the earnings management practices in
the Algerian environment, and this by tried to measuring earnings management
practices in the four biggest firms of the telecommunications sector in Algeria
OUARGLA between 2013 and 2017. To realistic objective we have adopted a model of
measurement of earnings management practices (Kothari، Leone &Wasley، 2005). We
have adopted this model in our study as one of the best models of accruals to measure
earnings management practices،trying to detect this phenomenon in a dynamic sector
where these practices have never been measured in this sector،under the financial
accounting system،where the study found that the sample firms do not exercise earnings
management،especial after reapplying the financial accounting system, the reseals no
motivation for managers to exercise arnings management in the Algerian economic
environment.
