How to Understand Earnings Management across Identification of Discretionary Accounting and Financial Variables: The Case of Tunisian Companies

How to Understand Earnings Management across Identification of Discretionary Accounting and Financial Variables: The Case of Tunisian Companies

Dr. Kamel Fekiri

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Dr. Fekiri Kamel

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Tunis University

How to Understand Earnings Management across Identification of Discretionary Accounting and Financial Variables: The Case of Tunisian Companies

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Abstract

This research work is part of the investigation of the determinants that taint the quality of accounting information disclosed on the Tunisian financial center and the incentives that enact Accounting policies conducted by managers and which are related to financial failure. To better understand this dilemma (manipulation of accounting data -financial failure) we have adopted an econometric approach allowing us to distinguish the discretionary accruals characterizing companies with high financial profitability from those specific to companies with low financial profitability and this, based on the postulate of the positive theory of accounting which considers that managers of companies experiencing difficulties make accounting choices to artificially embellish the published net result.

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18 Cites in Article

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Dr. Kamel Fekiri. 2019. \u201cHow to Understand Earnings Management across Identification of Discretionary Accounting and Financial Variables: The Case of Tunisian Companies\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 19 (GJMBR Volume 19 Issue D4).

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GJMBR Volume 19 Issue D4

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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Classification

GJMBR-D Classification JEL Code: H20

Submission ReceivedDecember 8, 2018
Peer Review Double Blind
Handling Editor
Accepted January 2, 2019
Published January 15, 2019

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v1.2

Issue date

October 31, 2019

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