كفاءة نظام حوكمة الشركات وأثرها على ممارسات إدارة الأرباح في ظل بيئة الأعمال الج ا زئرية )2015- د ا رسة تطبيقية على عينة من شركات المساهمة الج ا زئرية للفترة ) 20

Résumé: Our study aims to determine the impact of the efficiency of the corporate governance system on Earnings management practices in the Algerian business environment. The sample included seven joint stock companies Its social headquarters are located in the state of Ouargla and based on the financial statements for the period 2011-2015. To achieve the objective of the study, the efficiency of the governance system was first measured in the Data Envelopment Analysis (DEA). The internal mechanisms of governance (board independence, Ownership Concentration, internal audit) as inputs to the system and the company's profitability index (ROA) ) As outputs of the system. Thus, using the comparative analysis of the averages, any mechanism has been determined to contribute to determining the efficiency of the governance system. In the second step, we measured the Earnings management practices using the modified Jones model (1995). In the third step, to determine the effect of the independent variable on a dependent, we tested a multiple regression model. Finally, we also used the binary logistic regression model to determine the effect of the specific mechanisms of the efficiency of the governance system, Ownership Concentration, internal audit) on Earnings management practices. The results of the study showed the following: ✓ The corporate governance system in the companies under study is highly efficient at 76%; ✓ both the Board's autonomy mechanism and ownership concentration are specific to the degree of efficiency of the governance system except for the internal audit mechanism; ✓ There is a statistically significant impact on the majority of companies in the study of earnings management practices; ✓ There is no statistically significant impact of the efficiency of the governance system on the profit management practices of the firms in question; ✓ There is no statistically significant impact on the specific mechanisms of the efficiency of the governance system (the Independence of the Board of Directors, Ownership Concentration, Internal audit) on the profit management practices of the companies under study.

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