قياس ممارسات إدارة الأرباح باستخدام نموذج M-score Beneish للمصارف العراقية المدرجة في سوق العراق للأوراق المالية

أولا: المراجع العربية:

- شعلان ,جبار ناظم.(2016)."دوافع ووسائل تبني الإدارة لممارسات إدارة الأرباح المحاسبية وسبل الحد منها دراسة تطبيقية لعينة من الشركات العراقية". مجلة المثنى للعلوم الإدارية والاقتصادية,المجلد6,العدد1,الصفحات 7-30.

- عدنان ,فداء .(2015)." علاقة جودة تدقيق القوائم المالية بإدارة الأرباح ". مجلة كلية بغداد للعلوم الاقتصادية للجامعة ,العدد الخاص بالمؤتمر العلمي السادس,451-468.

- النسور, أسامة جمال. (2019)."إدارة الأرباح وأثرها على قيمة الشركة (دراسة اختبارية على الشركات الصناعية المساهمة العامة الأردنية المدرجة في بورصة عمان)".مجلة المثقال للعلوم الاقتصادية والإدارية ,المجلد 6,العدد 1,الصفحات 41-72. DOI: https://doi.org/10.35703/1874-006-001-002

- نعمة ,شيماء هادي .(2018) . " أثر استراتيجيات إدارة الارباح في تغيير التدرج الائتماني دراسة تحليلية لعينة من المصارف العراقية ". جامعة كربلاء ,كلية الإدارة والاقتصاد ,رسالة ماجستير .

ثانيا: المراجع الأجنبية:

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Oktaviani,R.(2021).Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Reporting DenganMenggunakanBeneish M-Score Model (StudiEmpirisPada Perusahaan Infrastruktur Yang Terdaftar di Bursa Efek Indonesia PadaTahun 2015-2019).(Doctor ,Universitas Islam Indonesia Yogyakarta).

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Talab,H.R.,Flayyih,H.H.,&Ali,S.I.(2017).Role of Beneish M-Score Model in Detecting of Earnings Management Practices: Empirical Study in Listed Banks of Iraqi Stock Exchange .International Journal of Applied Business and Economic Research,15(23),287-302.

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