المجلة الجزائرية للابحاث الاقتصادية والمالية
Volume 7, Numéro 1, Pages 11-35
2024-06-26
The Effects Of Accounting Violations Through Earnings Management On The Proliferation Of Financial Corruption In Companies Listed On The Palestine Stock Exchange
Authors : مهنا محمد فتحي .
Abstract
The study aimed to investigate the effects of accounting irregularities through earnings management practices on the prevalence of financial corruption in the companies listed on the Palestine Stock Exchange, in the areas of document concealment, manipulation of accounting records, and misuse of accounting classifications. To achieve the study's objectives, a descriptive correlational approach was employed, and accounting data collected from companies listed on the Palestine Stock Exchange for the years 2012-2022 were analyzed. The population size was 79 companies, and a sample representing Palestinian industrial companies, consisting of 13 companies, was selected. Statistical analysis of the data was conducted using the EViews software. The study reached several significant conclusions, including the presence of a statistically significant positive correlation between the effects of accounting irregularities through earnings management practices and the prevalence of financial corruption in the companies listed on the Palestine Stock Exchange. This implies that as the degree of accounting irregularities (document concealment, manipulation of accounting records, misuse of accounting classifications) through earnings management practices increases, the degree of financial corruption in the companies listed on the Palestine Stock Exchange also increases. Based on the above results, the study recommends the following: Encouraging Palestinian companies' management to activate the role of accounting and accountability mechanisms to exercise effective control to prevent document concealment and to hold accountable employees involved in such violations with penalties commensurate with the nature and impact of these violations. And Advising the management of Palestinian industrial companies to take punitive measures outlined in the regulations and laws followed by these companies to confront and prevent such incidents from recurring.
Keywords
Accounting irregularities, document concealment, manipulation of accounting records, misuse of accounting classifications, earnings management, financial corruption
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