Measuring earnings management practices using the M-score Beneish model For Iraqi banks listed on the Iraq Stock Exchange
DOI:
https://doi.org/10.36322/jksc.v1i73(B).16841Keywords:
Earnings management model, Beneish M-scoreAbstract
One of the most prevalent practices that affect the quality of the company’s financial reports is earning management, as profit management affects the process of showing the real performance of companies by exploiting flexibility in accounting principles. The use of the M-score model is important in discovering earning management practices. The research was applied to Iraqi banks listed in The Iraqi Stock Exchange, which numbered 16 banks for the year 2018, the research found that the number of banks that manage their profits in the year 2018 according to the M-score model are 9 banks, which constitutes 56.25% of the total sample of 16 banks listed on the Iraqi Stock Exchange, the remaining percentage 43.75 The earning management is not practiced, while the research recommended the employment of statistical models, especially the M-score model, by external managers to reveal earning management practices. It is a useful technique and a good means that can be added to the other control procedures they use in their audit of companies.
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