محاسبة القيمة العادلة وأثرها على أدارة الأرباح في المصارف التجارية الليبية

Abstract

The study aims to know the relationship between fair value accounting and profit management in commercial banks in the Libyan city of Sirte, By determining the relationship between estimates and disclosure of fair value and profit management. A number of statistical methods was using, The most important of which are arithmetic averages, standard deviations, relative weight, degree of importance, and the Cronbach's alpha to test the degree of data credibility. The hypothesis testing by using the Pearson correlation coefficient and the multiple regression coefficient at the level of significance of 5%, through a standard model that shows the relationship between the dependent variable (profit management)  and the independent variables which are: fair value estimates, fair value disclosure. The study concluded that there is a statistically significant relationship between the disclosure of the fair value in the core of the financial statements and the profit management in Libyan commercial banks.

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