Abstract
It is the responsibility of companies management to prepare and present the financial statements showing the company's financial results and financial position and cash flows, within the framework of international accounting standards that ensure integrity and objectivity of measurement and disclosure, but these standards are still give the company's management wide flexibility in the choice of alternative policies and accounting procedures as well as the flexibility to accelerate or postpone income and expenses resulting from the use of accounting accrual basis, may result in financial statements that are different for the same economic events. This research aimed to shed light on the nature of earnings management, motives and methods in disclosure of such practices and reduce them, in a sample of (8) companies and for the period of (2011-2013) In order to achieve this goal the research used Miller model to measure practices of quantitative earning management and the size of notes discovered which fall under the concept of earnings management and its impact in determining the bowl of income tax, In light of this the research come out with a number of conclusions, the most important one is the practices of banking joint stock companies earnings management in the preparation of financial statements through intending to interfere in the accounting measurement and disclosure within the limits of generally accepted accounting principles. The more important recommendations is the reduction of available alternatives in the area of measurement and disclosure when deciding to develop any accounting standard. It is also necessary to develop the instructions of applying these alternatives to reduce personal bias.
