tareq al-hindi.pdf

7/18/2019 Tareq Al-Hindi.pdf

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روسا برا روا

ا ما ةرازو

شرن

ك اصدبسا مس

دا زو جذو مادخساورا رئسخ تصصخ جذوو ل(LLPs)

دارة اربحرستم

(اسوراسهس طب عى اشركت)درا

سرل تدعردسابسا

عداد

طرق ادي

شراف

د. رم عسىبسا

سم

سرد

1025



I

خصة

:

اور إى اشف ن رت إدارة اذه ادراد ا ترشاو رح اصرف

د ادرا ى وذج ا قارواو ) Jonesا ئ اواق 599)(Modifiedادل

Jones Model 1995)ضورا اشف(Loan loss provisions Model)ووذج خصصت خئر

ا شرت ارح خدامن إدارة ا ررا اشورة وا تاروا ى

ا قارواو وا غ دد اوراوع ارو وق دشق وراق ا أو ئ اواق

.رشرشا دد ث ت إى ون اوى ع15ت ادروغ رش

اع اصرف ث غ دد اشرت ادرو ذا )شرن59اشرت ا دا رش

شر وادة ص صت دخ ترش4 ارز ترش7و ا أ شرت ن(

صا ععا اذ وردا ترشا دد غ ث ف5رصدا ةرا ةوذك خل

ن

002-05.

ظرة إدار وذك خدام وذجاخرارح ى در اتادت ادرا س

Jones ( اور دا اصرف. م اخدام( س إدارة ارح اشرت599ادل ا

اروض خئر خصصت أن(LLPs)وذج ار ى اصرف ارح إدارة ذهس

نار ااخصصت ل اردا ئ ت نأ

68.4 %ا ترشا

رت إدارة %ن اصرف ا اور ا.7اور و ا قارواو ئ اواق

(وردا

ارة

خل

ارح

8

أصل

ن

ارح

إدارة

رت

صرف

5صرف

51رت

رش

رتت اأب اششر .)أوت أن59إدارة ارح ن أصل صاو دخا

طراخراق ا اشرت أب تر ان وشرت ارز

ت ادرا ازدد ر إدارة ارح خل ماطراخراق دو 05د

ا روا ا ترشاىإ لص )فرصا )دا ا قارواو %.24ئ اواق

ا إ ىإ اردا تصو ئا حرا ةرادإ تر ن فشا نذوا ى د

.روا

:لكما لفتاحية

ات وذج وز ادل ات راخرإدارة ارح رخا

ر إدارة ارح.خصصت خئر ارووذج



Syrian Arab Republic

Ministry of Higher Education

Tishreen University

Faculty of Economics

Accounting Department

Using the Modified Jones model and loan loss provisions

model (LLPs) to evaluate earnings management practices

(applied study on Syrian corporation)

A Dissertation is prepared to obtain a Master Degree in Accounting

By:

Tariq AL- Hende

Supervised By:

Dr. Reem Issa

Lecturer in Accounting Department

2015



Abstract:

This study aimed to reveal the earning management in Syrian banks and corporation

companies registered in Syrian Commission on Financial Markets and Securities. This study is

based on Modified Jones Model (1995) and Loan Loss Provisions Model in detecting earning

management using secondary data published in the financial reports of companies Syrian

corporation to the website of the Damascus Securities Exchange Commission or the Syrian

markets and securities, and of which there are 52 companies. The number of the studied

companies 31 joint-stock company were divided into two groups, the first community to

contribute to companies other than banks, where the number of the studied companies in this

community reached 19 companies (two companies Telecom 5 service companies, industrial one

company ,4 agricultural companies, 7 Insurance) companies, while the second He is banking

community as the number of companies studied in this community 12 banks during the period

from 2008 to 2012.

The study relied in measuring the phenomenon of earning management on estimating the

discretionary accruals by using modified Jones model to measure earning management in

corporation companies except for banks. loan loss provisions model has been also used to

measure earning management in banks by considering that allocations represent the larger

accrual in this banks. the results of this study showed that 68.4% Syrian corporation companies

and 66.7% of the Syrian banks the listed in Syrian Commission on Financial Markets and

Securities performed earning management during the period studied (8 banks out of 12 banks

performed earning management, 13 companies out of 19 companies performed earning

management). Also the results showed that most of the service and industrial corporation

companies performed the discretionary accruals in an negative way, However, most of the

agricultural corporations and insurance companies performed the discretionary accruals in a positive way. The study showed the increase in the practice of earnings management in 2012

when the Syrian contribute companies registered in the Syrian Commission on Financial Markets

and Securities (other than banks) to reach 84%. The study also found the reliability of the models

in detecting earnings management practices in the Syrian economy.

Keywords: Earning Management, Modified Jones Model, Discretionary Accruals, Non-

discretionary Accruals, Loan Loss Provisions Model, Earning Management Practices.

tareq al-hindi.pdf

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