Do the characterstics of board of directors constrain real earnings management in emerging markets Evidence from the Tunisian context

By:

ZGARNI, INAAM

Contributor(s):

HALIOUI, KHMOUSSI

Material type:

Mixed materialsPublication details: 2014Description: 46-61Subject(s):

EXECUTIVE MANAGEMENT

NLM classification:

658.4

In: ICFAI: Journal of Accounting ResearchMSummary: 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.

Tags from this library: No tags from this library for this title. Log in to add tags.

Average rating: 0.0 (0 votes)

Holdings
Item type	Current library	Collection	Call number	Vol info	Status	Date due	Barcode
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.

There are no comments on this title.

to post a comment.