• Ibrahim R. I. Elmadhoun
• Dr. Gaddam Naresh Reddy

Profitability ratios (Return on Assets (ROA), Return on Equity (ROE)‎, Return on investment ‎‎(ROI)‎, Return on Capital Employed (ROCE), Operating Cash Flow Margin (OCFM), Operating ‎Income Margin (OIM), Gross Profit Margin (GPM), and Net Profit Margin (NPM). The Earnings ‎Management value was calculated for (52) companies listed on the Dubai Financial Market for 5 ‎years from 2014 to 2018. The results showed that companies practiced Earnings Management ‎activities in varying proportions. In addition, this paper includes the calculation of the profitability ‎ratios for all sample companies. The regression analysis results showed there is a positive effect of ‎earnings management on (ROA, ROE, and ROI), and there is a negative effect of earnings ‎management on operating cash flow margin OCFM, in addition, there is no effect of earnings ‎management on (ROCE, OIM, GPM, and NPG)‎

Earnings Management, Earnings Management Through Discretionary Accrual, Profitability ‎Ratios

"Effect of Earnings Management on Profitability Ratios of listed Companies on Dubai Financial Market", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.8, Issue 10, page no.d847-d858, October-2021, Available :http://www.jetir.org/papers/JETIR2110393.pdf

"Effect of Earnings Management on Profitability Ratios of listed Companies on Dubai Financial Market", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.8, Issue 10, page no. ppd847-d858, October-2021, Available at : http://www.jetir.org/papers/JETIR2110393.pdf