الفهرس 
الإطار العام للدراســة والدراسات السابقةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This present study purpose is to discuss by analysis the practices of
the profits management approaches within the Libyan environment with
application on stock corporations. The study drives at examining the
relationship between practices of the profits management and prices of shares
in the Libyan stock market, studying as well the mechanisms of governance
corporate contribution with application on activities of internal auditing to
restrict such practices.
For achieving this, data of the analytical study are collected from
published financial statements of (13) Libyan stock corporations in the period
(2008-2010). The field study data are collected from an investigation form for
checking views of a sample of employees of Libyan stock corporations,
internal auditors, managers, external auditors, academic professors, and
members of auditing committees. For testing hypotheses and analyzing
results, appropriate statistical approaches are used embodied in Miller Ratio
Model, 2007, Coefficient Correlation Models, Path analysis Model, Crocsale
Wills Test, and Mann Whitney Test.
Results indicate that all study sample companies are practicing the
profits management approaches in their financial statements either by
increasing or decreasing profits. There is also a significant statistical reverse
relationship between profits management practicing and prices of circulated
shares in stock markets. There is also a significant statistical relationship
between internal auditing activities and restrict of profits management
practicing in Libyan corporations.
Keywords: EarningsManagement– Mechanisms of restricting practicing of
earnings management-Activities of internal Auditing– Prices of shares –
Libyan Stock market.