Particularities of earnings management by accruals in Moroccan companies : Exploratory study[Les particularités de la gestion comptable des résultats dans les entreprises marocaines : Etude exploratoire]

The aim of this article is to understand the reasons that motivate Moroccan companies to manage their results in accounting terms, and to identify the various techniques used by company directors to satisfy such motivations. A series of interviews (38), with experts in accounting and finance, revealed that unlisted companies manipulate their earnings primarily to reduce the tax burden. Listed companies, on the other hand, do so to satisfy potential investors by embellishing their financial performance. To put these practices into practice, these companies prefer to use techniques for smoothing the accounting result, with the main operation being the estimation of provisions. However, one of the limitations of this study is that it focuses on manipulative practices that are, by their very nature, concealed, and therefore difficult for company management to address. To enhance its significance, such a study could be supported by a quantitative analysis, or even a qualitative case study to provide greater objectivity.