Analysis of the level of earnings management in companies listed on the Iraq Stock Exchange

The aim of the research was to measure the level of earnings management in Iraqi companies, as well as to show the extent of variation in the level of earnings management in them. The researcher relied on a sample of 55 companies listed on the Iraq Stock Exchange for the period from 2016- 2020. The Jones 1991 model was also used to measure earnings management. The study also found that Iraqi companies use the earnings management method in most of the research sample companies. There is also variation in the level of earnings management among companies listed on the Iraq Stock Exchange.