معايير الحكم الموسسي في ادارة عوائد المنظمة ومخاطرھا تطبيق في عينة من المنظمات المسجلة في اسواق الاوراق المالية العربية

The research concentrated on the theoretical concepts of earning management, governance and risk. The research showed insights of researchers and scholars related to these titles. The research contains a sample consisted of (115) companies recorded in a number of Arab stock markets and (Jones model, Modified Jones and Industry model) were applied to measure the earning management. As well as the research modeled the variables of governance which related to companies performance, ownership structure, returns, rewards of management board and the ability of companies announcement. In addition to the adoption of CAPM model to measure systematic risk which affect the companies. The retrospective modeled between earnings management, governance and risk were modeled. The research covered the period between (2002-2004) and reached to construct a model of measuring the exchange relation between earnings management, governance and risk, and invite the Arab countries and their companies to follow suit the countries which established the governance rules, to declare play and maneuver cases