أثر التحفظ المحاسبي في إدارة الأرباح (دراسة تطبيقية على الشركات غير المالية المدرجة في سوق البحرين للأوراق المالية)

Abstract

   This study aimed to measure the degree of accounting conservatism and the extent of earnings management practices in non-financial companies listed in the Bahrain Bourse, and then to examine the impact of conservatism on earnings management. To meet these objectives, secondary data were collected from the annual financial reports of the relevant companies, available on the Bourse's official website.

   The sample consisted of 19 companies over the 2018–2023 period, yielding 114 total observations. Data were analyzed using E-Views 12 software.

   The findings revealed variation in the degree of accounting conservatism both within individual companies across years and between different companies on the exchange. Additionally, the study confirmed the presence of earnings management practices during the study period. However, it found no statistically significant impact of accounting conservatism on earnings management.