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الرئيسية // أعضاء هيئة التدريس // يوسف ابراهيم ابوالقاسم المحروق

يوسف ابراهيم ابوالقاسم المحروق

استاذ مشارك


عضو هيئة تدريس قار

المؤهل العلمي: دكتوراه

الدرجة العلمية: أستاذ مشارك

التخصص: مالية - محاسبة

قسم المحاسبة - كلية المحاسبة - الرجبان

حول يوسف

Dr. Yousf Almahrog is an Associate Professor of Accounting and Finance at the University of Zintan. He has over 20 years of exceptional teaching and research expertise in accounting and finance at both national and international higher education institutions. He has extensive lecturing expertise and a professional background in higher education. He obtained a PhD in accounting and finance from the University of Central Lancashire in the United Kingdom and achieved a MSc and BSc (Hons) degrees in financial accounting from Aljabal Algharbi University in Libya.

المنشورات العلمية
?Does CSR constrain Earnings Management
Chapter

This study seeks to understand the potential heterogeneous effects of corporate social responsibility on earnings management. Theoretical explanations for these effects tend to support both positive and negative effects, with different degree of assertiveness, while empirical studies align with the theoretical explanations in providing contradictory findings. We find that corporate social disclosure does in general restrict the size of discretionally accruals. This effect is larger in the upper part of the conditional distribution of discretionary accruals. In other words, firms that overuse discretionary accruals are disproportionally more constrained in their ability to continue to do so compared to firms that less often employ such practices. Furthermore, for the firms which apply relatively modest amount for earnings management, this constraining effect does not appear at all. Interestingly the effects of other determinants of earnings management seem to follow the same broadly defined pattern.

Yousf Ebrahem Abolgasem Almahrog, Zakaria Aribi, Philip Kostov, (01-2022), Atelier: Atelier,

Earnings Management and Accounting Reporting Fraud: A Theoretical Comparative Approach
Journal Article

The term of earnings management is sometimes used in literature as a synonym for accounting reporting fraud. Thereby, this paper aims to review the existing literature to offer a better clarification to the primary characteristics and differentiation between earnings management and accounting reporting fraud. The results of other previous studies have been reviewed to demonstrate the results of this study using a number of alternatives available resources to the collection of the relevant literature. The findings demonstrate that the activities of manipulating financial information continue to prevail in the business environment worldwide, despite the fact that there are strict laws and regulations to prevent earnings management and fraud behaviour. Therefore, defining the motivation of managers manipulative behaviour can enable academics and regulators to establish a framework to distance between earnings management and fraud and to recognize fraudulent actions through attempting to pursue how managers act to achieve their objectives.

Yousf Ebrahem Abolgasem Almahrog, Laila Morghem, (04-2021), جامعة سرت: مجلة الدراسات الاقتصادية, 2

An Overview of Earnings Management Detection Approaches
Journal Article

Earnings management could be considered as a matter ofserious concernby the financial accounting literature. Several approaches for detecting earnings management have been provided by the previous studies. This study aimsto review the different approaches used to identify earnings management and makes a critical evaluation on the weaknesses and strengths of these methods. Despite the fact that accrual-based earnings management is the most widely used approach for detecting earnings management, it has a number of drawbacks. We have attempted to shed more light on the strengths and drawbacks that should be considered when identifying earnings management behaviour.

Yousf Ebrahem Abolgasem Almahrog, Alhashmi Aboubaker Lasyoud, (02-2021), Journal of critical reviews: Journal of critical reviews, 8

Creative Accounting Versus Accounting Fraud: A Review of the Literature
Journal Article

Financial information manipulation has been one of the most important issues since the failure of major corporations worldwide such as Enron, World.Com, Arthur Anderson and others. Although, these companies differ in their core and operations, they share the same causes for their failure, which is really the practice of financial information manipulation. These manipulation activities are commonly referred to as "creative accounting." However, the concept of creative accounting is sometimes used as a synonym for accounting fraud in literature. Thereby, this research aims to review the existing literature in order to shed more light on the main features of creative accounting and accounting fraud, as well as the distinctions between them. In doing so, the findings of other prior studies, using a range of alternative available resources to gather the related literature, were reviewed to present the results of this research. The main findings of this research suggest that professional accountants and companies‘ executives are still able to find loopholes in the existing accounting standards to manipulate financial reports. In addition, it is still difficult to establish a framework that incorporates all the considerations that are essential to distinguish between creative accounting and accounting fraud. To overcome

on this phenomenon, the potential solution is by identifying executives‘ motivations to engage in manipulation behaviour, which can enable academics and regulators to establish a framework for distancing them, as well as may help to identify fraudulent actions by pursuing how executives behave to achieve their goals and intentions.

Yousf Ebrahem Abolgasem Almahrog, Naser Ahmed Alsghair, (12-2020), المعهــد العالــي للعلــوم والتقنيـــة – درنــة: مجلة البحـوث والدراســات الاقتصاديـــة, 5

Earnings management to achieve benchmark targets: a case of serbian listed companies
Journal Article

The aim of this study is to investigate whether and how Serbian companies manage earnings to avoid losses and to avoid earnings decreases. The empirical evidence found in this study shows that there is a discontinuity in the distribution of reported earnings around the zero earnings benchmark suggesting that Serbian companies engage in earnings management to avoid reporting losses. Furthermore, this continuity disappears when we subtracted discretionary accruals from reported earnings indicating that Serbian companies use discretionary accruals as a tool for earnings management. However, the distribution of earnings does not provide evidence that Serbian companies manage earnings to avoid earnings decreases. These results are robust to alternative methods of scaling earnings and various ways of estimating discretionary accruals.

Yousf Ebrahem Abolgasem Almahrog, Awidat Marai, Vladan Pavlovic, Goranka Knezevic, (01-2020), Management Control Review: Management Control Review, 1

الممارسات المختلفة لمحاسبة السجلات المفتوحة لمختلف استراتيجيات المشتريات
مقال في مجلة علمية

بعد الإطلاع ودراسة بعض الأدبيات السابقة حول موضوع محاسبة السجلات المفتوحة بصفة عامة، والممارسات المختلفة لمحاسبة السجلات المفتوحة لمختلف استراتيجيات المشتريات بصفة خاصة، حيث إنها تتطلب جهود أعلى أکثر مما هو مرتبط عادة بالعلاقات القائمة بين المشتري والمورد. يرى الباحث من وجهة نظره أن هناک ندرة في البحوث العلمية المنشورة حول هذا الموضوع، ويمکن أن تطرح مشکلة البحث من خلال التساؤلات التالية:


       1.       هل توجد علاقة بين استراتيجيات الشراء المختلفة وبين الممارسات المختلفة لمحاسبة السجلات المفتوحة؟

       2.       ما هو مفهوم محاسبة السجلات المفتوحة وما هي أهميتها؟

       3.       ما هي أبعاد وخصائص محاسبة السجلات المفتوحة؟

       4.       ما هي أهداف ومتطلبات محاسبة السجلات المفتوحة ؟

يوسف ابراهيم ابوالقاسم المحروق، رمضان مسعود خليفة، (11-2018)، مجلة القراءة والمعرفة: مجلة القراءة والمعرفة، 205

Earnings management and corporate social responsibility: UK evidence
Journal Article

Purpose

The paper aims to re-interpret the role of corporate social responsibility (CSR) in limiting the extreme practices in earnings management (EM) by using evidence from large UK companies.

Design/methodology/approach

The study has used content analysis and disclosure index to measure the level of CSR. The authors measured EM based on discretionary accruals by using cross-sectional version of the modified Jones model.

Findings

The findings of this study reveal that companies with a higher commitment to CSR activities are less likely to manage earnings through accruals.

Originality/value

This study shed more light on the potential impact of CSR on earnings management in the context of the UK. Prior research on the impact of CSR on earnings management has used exclusively CSR scores, provided by CSR score indices. The manual measurement used in this study for CSR (disclosure index/content analysis) is considered to provide a more detailed and precise measure.

Yousf Ebrahem Abolgasem Almahrog, Zakaria A. Aribi, Thankom Arun, (06-2018), Journal of Financial Reporting and Accounting: Emerald Insight, 16

Earnings management and its relations with corporate social responsibility
Journal Article

The ethics of financial reporting assumes a center stage in the corporate world in the background of an emerging understanding of corporate social responsibility (CSR). We review the literature on the link between earnings management (EM) and CSR and reveal that there are two contradictory perspectives. One perspective assumes that EM is negatively associated to CSR, while the other argues that EM and CSR are positively related. These perspectives are based on the competitive existence theories such as agency, singling, stakeholder, legitimacy theories. While, the negative relationship between EM and CSR perspective is in line with the legitimacy, agency and singling theories, the positive relationship is in accordance with stakeholder theory.

Yousf Ebrahem Abolgasem Almahrog, Awidat Marai, Goranka Knežević, (03-2016), Facta Universitatis, Series: Economics and Organization: Facta Universitatis, 12

Female directors and earnings management: Evidence from UK companies
Journal Article

Since the gender diversity of boards and reporting of earnings are two most debated issues in the corporate world, the paper examined how the presence of women directors on the corporate board influence earnings management practices. We found that firms with a higher number of female and independent female directors are adopting restrained earnings management practices in the UK. We further made a distinction between complex (high debt) and simple (low debt) companies, and the outcomes reveal that female directors have a positive effect on the earnings management in simple companies. The paper contributes to the debate on gender diversity on boards, and its impact on the use of accounting discretion in financial reporting.

Yousf Ebrahem Abolgasem Almahrog, Thankom Arun, Zakaria Aribi, (05-2015), International Review of Financial Analysis: Elsevier Ltd, 39

Earnings Management and Corporate Social Responsibility: The Case of UK
PhD Thesis

The primary focus of this study is to investigate the relation between Earnings Management (EM) and Corporate Social Responsibility (CSR) in the UK. While there are few studies in the existing literature that examined the relationship between EM and CSR, there is a lack of studies examining this relation in the UK. Furthermore, the existing academic literature appears to provide inconsistent results.

These considerations motivate this study to bridge this gap in the literature by providing evidence of whether or not EM and CSR are related in the UK. The present study carried out through three empirical stages based on the data obtained from the FTSE 350 Index between 2008 and 2010.

The first stage examined the EM practice using three EM models to estimate discretionary accruals as proxy for EM. The models were the Jones (1991), modified Jones (Dechow et al. 1995) and performance - matched (Kothari et al. 2005) models.

Firstly, these models were tested using multivariate analysis; the findings revealed that the performance - marched model has been identified as the model that could most accurately measure the presence of EM. Secondly, by applying univariate analysis, the study has found insignificant differences between the high and low EM practices in UK firms and that the highest and the lowest levels of EM were in 2008. Similar results were discovered when comparing the differences between income - increasing and income - decreasing EM.

The second stage tested CSR by applying both content analysis and disclosure index approaches to identify the level of Corporate Social Responsibility Disclosure (CSD) as proxy of CSR. The findings from the content analysis revealed that the employees (EMP) theme had the highest level of CSR information, followed by community (COM), environment (ENV), others (OTH), products and services (PRO), and customers (CUS). Similar results were obtained when the disclosure index approach was employed.

The relationship between EM and CSR was tested in the final stage by using univariate and multivariate analyses. The findings revealed that firms with more CSR information reported lower EM. Further tests were performed to investigate the link between EM and CSR themes and the findings revealed that firms with more information of EMP, COM, EVE and PRO reported lower EM. However, no evidence suggested that CUS and OTH information affect EM. Overall, the findings suggest that the level of CSR improve financial reports’ quality. This study aspires to contribute to our understanding and knowledge on the issue related to the role of CSR regarding the quality of reported earnings.

Yousf Ebrahem Abolgasem Almahrog, (09-2014), University of Central Lancashire: University of Central Lancashire,

Earnings Management and Corporate Social Responsibility Disclosure: A Study of UK Companies
Conference paper

The paper attempt a closer investigation to re-interpret the role of CSR in limiting the extreme practices in earnings management (EM), using evidence from large UK companies.

Yousf Ebrahem Abolgasem Almahrog, (04-2013), Newcastle Civic Centre: BAFA - British Accounting and Finance Association, 1

Earnings Management and Corporate Social Responsibility Disclosure
Conference paper

.The paper aims to re-interpret the role of corporate social responsibility (CSR) in limiting the extreme practices in earnings management (EM)

Yousf Ebrahem Abolgasem Almahrog, (06-2012), Scottish Graduate School of Social Science: Scottish Graduate School of Social Science, 1