The Effect of Ownership Structure on Earnings Management Practices Toward Achieving the Real Comprehensive Income “An Applied Study on the Listed Companies in Libyan Stock Market”

Due to the importance of presenting an integrated model to disclose the real comprehensive income, to measure the management performance fairly and to take rational decisions related to dividends away from earnings management practices, this study aimed to identify the effect of the combination of ownership structure on earnings management practices in the listed companies in the Libyan stock market, as an addition and evidence of the emerging economies like the Libyan one. The study has stated the main following hypothesis: the ownership structure has a significant effect on earnings management practices in the listed companies in the Libyan stock market. As a result, relying on a multiple regression technique, which has been used to examine the five subhypotheses of the main one, the study became able to state that the ownership structure of enormous stockholders does not have a significant effect on earnings management practices in the listed companies in the Libyan stock market, while each of the managerial ownership structure; institutional ownership structure and foreign ownership structure, has a positive significant effect on earnings management practices in the listed companies in the Libyan stock market. On the other hand, the public ownership structure has a negative significant effect on earnings management practices in the listed companies in the Libyan stock market.