Vol. 18, N°1 (2023)

145

128

The impact of earnings management practices on the economic value of a sample of telecommunications companies listed on the Kuwait Stock Exchange

Résumé

The research aims to study the impact of earnings management practices on the economic value of the telecommunications companies listed on the Kuwait Stock Exchange, as the researchers used the modified Jones model to detect the earnings management practices in the telecommunications companies, the research sample of three telecommunications companies for the period from 2014 to 2021, In addition to using the (Tobin Q) equation to measure economic value. The researchers reached the most important conclusions; Earnings management practices lead to positive impacts on the economic value, as the results showed that there is a positive correlation between earnings management practices and the economic value of the telecommunications companies in the Kuwait Stock Exchange. The researchers recommended several recommendations, the need for telecommunications companies listed on the Kuwait Stock Exchange to move away from earnings management practices, as they result in misleading and distortion of the financial statements, which may harm stakeholders and investors, in addition to impact the economic value.

Comment citer cet article

• تيسير محمد جمعة الفلاحي و صابر السبعي و بشرى نجم عبد الله المشهداني (2023) " تأثير ممارسات إدارة الأرباح في القيمة الاقتصادية لعينة من شركات الاتصالات المدرجة في بورصة الكويت" المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 18، العدد1 مارس، ص 125- 141