A Comparative Study to Reveal Earnings Management in Emerging Markets: Evidence from Tunisia and Iraq

Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia Iraq. Theoretical framework: an important topic that has been studied by a significant number researchers, as well those who are interested accounting profession. gotten lot attention from academics, professionals, other parties recent years (e.g. Kliestik et al., 2020; Rahman 2021; Gamra &Ellouze, 2021) Design/methodology/approach: sample includes ten banks listed on Bourse Iraq Stock Exchanges for year 2017. We have used model Kothari (2005) tool measure both markets. Findings: result indicates companies two markets exercise Management. Practices managing earnings either enhance, decrease, or balance out earnings. Research, Practical & Social implications: approaches take considerably different directions. As result, trend was among profit growth. contrast, (ISE) engage with intent cutting profits. evident indecait taxation businesses, political pressure governments, factors may all be contributing rising falling management practies. Originality/value: fact, our current first operate