Implications of financial crises on the orientation of earning management: an exploratory study in the Iraqi environment

Abstract

The research aims to show the effects of the financial crisis on the trends of earning management through the exploratory study in the Iraqi environment. Discussed the practical aspect of the concept of the financial crisis and clarify its most important characteristics. As well as the earning management and its causes and then to identify the problems facing the financial crisis. Designed a questionnaire and analyzed statistically for the purpose of reaching the goal of research and proving its hypotheses. Concluded the research to have an impact on the effects of the financial crisis in the directions of earning management, and it was found that this effect is positive, in terms of the stability of the profit distribution policy for the development of profits and maximize the investor's confidence in the performance of the company and the efficiency of management.