Due to the importance of presenting an integrated model to disclose the real\ncomprehensive income, to measure the management performance fairly and to take\nrational decisions related to dividends away from earnings management practices, this\nstudy aimed to identify the effect of the combination of ownership structure on earnings\nmanagement practices in the listed companies in the Libyan stock market, as an addition\nand evidence of the emerging economies like the Libyan one. The study has stated the main\nfollowing hypothesis: the ownership structure has a significant effect on earnings\nmanagement practices in the listed companies in the Libyan stock market. As a result,\nrelying on a multiple regression technique, which has been used to examine the five subhypotheses\nof the main one, the study became able to state that the ownership structure of\nenormous stockholders does not have a significant effect on earnings management practices\nin the listed companies in the Libyan stock market, while each of the managerial ownership\nstructure; institutional ownership structure and foreign ownership structure, has a positive\nsignificant effect on earnings management practices in the listed companies in the Libyan\nstock market. On the other hand, the public ownership structure has a negative significant\neffect on earnings management practices in the listed companies in the Libyan stock market.
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