اثر التطبیق الالزامی للمعاییر الدولیة (IFRS) على ممارسات ادارة الارباح: دراسة حالة الشرکات المساهمة المقیدة فی سوق الاوراق المالیة (100FTSE) ببورصة لندن

The objective of this study is to measure the impact of the application of ifrs on reducing profit management practices by dropping the theoretical study on a sample of stock companies listed on the stock exchange: (ftse 100) during the period (2015-2017). profit management practices were measured using a developed model, the miller model, which is based on a relationship between the change in working capital and the net flow of operating activities. the study concluded that the studied sample of the joint stock companies restricted on the previous stock exchange practiced earnings management to varying degrees, in a negative directionby deliberately reducing its profits, and a positive direction by deliberately maximizing their profits, therefore, the mandatory application of international standards (ifrs) did not affect the reduction of earninds management practices in the sample companies. this indicates that earnings management is a phenomenon rather than a limited case.