نموذج مقترح لترشيد قرار الاختيار بين بدائل القياس والتقويم المحاسبي في ضوء العوامل المؤثرة في تمهيد الدخل

Abstract

Abstract The problem of the study is represented in the multiplicity of alternatives measurement and evaluation of accounting and in the flexibility that characterizes accounting standards, which provided to management, the fieedom to choose the ways and accounting policies between the alternative measurement and the evaluation of accounting, to prepare the financial statements and reports on a side, and in other side the lack of a model which rationalize the decision of choice between alternatives measurement and evaluation of accounting in the light of factors affecting income smoothing at the level of Sudanese Shareholders Companies_ which are registered in Khartoum Stock Exchange Market. The study aimed to identify the factors affecting income smoothing in order to rely on them building a model to rationalize the decision to choose between alternatives measurement and evaluation of accounting at the level of Sudanese Shareholders Companies which is registered in Khartoum Stock Exchange Market. The researcher used _the Eckel’s (1981) model for classification of companies into smoothed and unsmoothed income, and relied on deductive approach to formulate the problem of study, fonnulate hypotheses and inductive approach to test validity of hypotheses, beside that, following the historical approach to review the previous studies, and the methodology of descriptive statistical analysis and Statistical Package for the Social Sciences (SPSS) to test thefallowing hypotheses: 1- There are registered Sudanese Shareholding Companies in Khartoum Exchange Stock Market practiced income smoothing, 2- The cost of economic factors (political & contractual) has affected decision to choose between alternative measurement and evaluation of accounting to income smoothing at the level of Sudanese Shareholding Companies there is registered in Khartoum Exchange Stock Market. 3- A model can be built to rationalize the decision of choice between alternatives measurement and evaluation of accounting in light of affecting factors in income smoothing.

The study reached the following conclusions : Some of the Sudanese Shareholding companies which are registered in Khartoum Exchange Stock Market, practiced income smoothing operation in the period (2008-2012). And through analysis of the data and hypothesis test it discerned that the factors of tax payments, administrative bonus and reward plan, ownership type, and the level of profitability, affect in administration way to income smoothing and the choice between alternative measurement and evaluation of accounting, whereas factors of company size and finance structure showed no effect in income smoothing and choice between alternative measurement and evaluation of accounting. Therefore and according to statistical analysis results, the proposed model of rationalize decision was built, including the factors that showed highly statistics significance, which are: tax payments, administrative bonus and reward plan, and ownership type. The study recommended a number of recommendations including: that analysts and investors should not rely on financial statements published as a granted numbers for the purpose of investments, and as stable companies in terms of profits, so that this stability may be the result of income smoothing practices to meet objectives of the administration at all levels and components, also the study recommended for further studies on how to reduce the flexibility that characterize accounting standards, thus reducing income smoothing and the accounting practices of artificial profits.