Beneish’s model for detecting earnings management SAIDAL company for the period from 2018 to 2021 as a model

Keywords: earnings management, Beneish’s model, accounting practices, financial information, financial reports


this study, seeks to address the issue of earnings management measurement, as practices that affect financial and accounting information and therefore the decisions of its various users. Several studies have produced models to measure and discover them. Among these models, we find the Beneish 1999 model, which relied on financial reporting data for Consecutive periods, regression and probabilities models to study the relationship between the variables of the model, which enables us to conclude whether the institution relies on these practices.

By applying this model to the financial reports of Saidal Company, we concluded that there is no evidence -With the exception of the year 2018- on the potential application of earnings management practices. The study also concluded that the external auditor and the tax administration should rely on these forms to detect profit manipulation, as they are among the authorities responsible for proving the accuracy of the financial statements and that they are free from these methods on the one hand, in addition to their ability to obtain all information accurately on the other hand.




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Author Biographies

Khaira BOUHALI , University of Laghouat. Algeria





Zineb LAGGOUN , University of Laghouat. Algeria





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How to Cite
BOUHALI , K., & LAGGOUN , Z. (2023). Beneish’s model for detecting earnings management SAIDAL company for the period from 2018 to 2021 as a model. Dirassat Journal Economic Issue, 14(2), 161-174.