The Impact Of Earnings Management On The Value Of The Company

Abstract

This research aims to shed light on profit management, its measurement methods and strategies, and the extent of its intellectual and applied impact on the company’s value in Iraqi banks, and aims to show the foundations of knowledge of the value of companies and ways to measure them by applying to a sample of banks listed in the Iraqi Stock Exchange consisting of eleven banks during The years from 2011-2020, that is, the number of views reached 110.

To achieve the goal of the research, the impact of earnings management on the company's value quantitatively for Ten years of earnings management for the research sample, using the modified Jones voluntary accruals model 1995, and showing its impact on the value of the company using the market value of the company's shares.

The researcher concluded that there is a significant effect of profit management on the market value of shares in the banks in the research sample.

In light of the conclusion reached by the researcher recommends the need for more detailed reporting on the impact of changes in accounting policies and methods, and that the requirements are an appendix to the financial statements to help the user of the financial statements better understand the nature and effects of the structure of liabilities and accrued losses.