This study aimed to testing the extent of practicing earnings management be the Palestinian corporations, and determining the relationship between earning management and conservatism. And this study depended on a statistical sample of 28 companies listed on PEX during the period of 2014-2016  , accounting  conservatism measured by using negative accruals model, whereas earning management measured by using modified Jones model. This study concluded that Palestinian listed companies perform earnings management; and do not commit to acceptable level of accounting conservatism. The study also concluded that there is a negative relationship between accounting conservatism (the independent variable)and earnings management(the dependent variable).

Conference Title

المؤتمر الثاني لكلية الاقتصاد والعلوم الاجتماعية: نحو رؤية شاملة لتعزيز البنية التحتية الاقتصادية في فلسطين

Conference Country

Palestine

Conference Date

April 10, 2019 - April 10, 2019

Conference Sponsor

جامعة النجاح