|
Disclosure Frequency and Earnings Management : An Analysis in The Tunisian Context |
|---|---|
| รหัสดีโอไอ | |
| Creator | 1. Youssef Riani 2. Y.Mouniri (Mouniri Ben Arab) |
| Title | Disclosure Frequency and Earnings Management : An Analysis in The Tunisian Context |
| Publisher | Asian Forum on Business Education (AFBE) |
| Publication Year | 2554 |
| Journal Title | AFBE Journal |
| Journal Vol. | 4 |
| Journal No. | 2 |
| Page no. | 398 |
| Keyword | Disclosure frequency,financial information,disclosure score,earnings management,transparency |
| ISSN | 2071-7873 |
| Abstract | The aim of this paper is to study the relationship between information disclosure by quoted Tunisian firms and earnings? management. Our survey has been achieved on a sample of 19 firms listed in the Tunis stock exchange over a period spanning from 1999 to 2008. Our results confirm the existence of a negative and significant relationship between disclosure by firms which constitutes our sample and earnings management. Our survey shows that information disclosure related to financial decisions and performances constitute a constraint to the proliferation of earnings? management |
