Abstract:

Due to the importance of presenting an integrated model to disclosing about the real comprehensive income, to measure the management performance fairly, furthermore to taking a rational decisions related to dividends away from earnings management practices, this study aimed to identify the effect of the combination of ownership structure on earnings management practices in listed companies in Libyan stock market, to present an addition and evidence of emerging economy like Libyan one, to achieve this coveted income. The study has stated a main hypothesis as following: the ownership structure has a significant effect on earnings management practices in the listed companies in Libyan stock market. As a result, relying on multiple regression technique, which has been used to examine the five sub-hypotheses of the main one, the study became able to state that the ownership structure of enormous stockholders does not have a significant effect on earnings management practices in listed companies in Libyan stock market, while that each of the managerial ownership structure, institutional ownership structure and foreign ownership structure have a positive significant effect on earnings management practices in listed companies in Libyan stock market. On other hand, the public ownership structure has a negative significant effect on earnings management practices in listed companies in Libyan stock market.