Do the characterstics of board of directors constrain real earnings management in emerging markets Evidence from the Tunisian context
Material type: Mixed materialsPublication details: 2014Description: 46-61Subject(s): NLM classification:- 658.4
Item type | Current library | Collection | Call number | Vol info | Status | Date due | Barcode | |
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Periodicals/Magazines | SSCBS Library On Display | Periodicals | 13/1 | Available | P15409 |
This study examines the effects of the characterstics of board of directors on the reduction of the extent of Real Earning Management (REM) before and after the adoption of the Financial Security Law No. 2005-96 in Tunisia by analyzing the fiancial data of 29 non financial companies listed on the Tunis Stock Exchange during the period 2001-2009. The paper tests whether the characterstics of board of directors are significant determinants of REM.
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