Analysis of the Determinants of Earnings Smoothing: The Case of Tunisian Companies

Analysis of the Determinants of Earnings Smoothing: The Case of Tunisian Companies

Article ID

C: FINANCE4730L

Analysis of the Determinants of Earnings Smoothing: The Case of Tunisian Companies

Myriam Boudiche Faculty of Economic Sciences and Management of Tunis

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Abstract

The objective of this paper is to analyze the impact of the determinants of income smoothing in Tunis, which is to reduce the volatility of results. From a sample of 50 companies listed on the stock exchange of Tunis (Tunis Stock Exchange) during the period 2006-2010. We have developed an explanatory model of earnings management practices based on logistic regression. Our results show that the use of debt companies, calling the companies audited by a firm of “big six” provides a smoothing of results high. In the end, this original work of Tunisian data led to very carefully reinterpret the results of previous studies.

Analysis of the Determinants of Earnings Smoothing: The Case of Tunisian Companies

Authors

Myriam Boudiche Faculty of Economic Sciences and Management of Tunis

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How to Cite

Myriam Boudiche. 2013. “. Global Journal of Management and Business Research – C: Finance GJMBR-C Volume 13 (GJMBR Volume 13 Issue C4): .

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

GJMBR Volume 13 Issue C4
Pg. 17- 22

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Submission Received December 13, 2012
Accepted January 3, 2013
Published January 15, 2013

Keywords

earnings management Manager operating profit

Article Matrices

Total Score: 101

Country: Tunisia

Subject: Global Journal of Management and Business Research - C: Finance

Authors: Myriam Boudiche (PhD/Dr. count: 0)

View Count (all-time): 96

Total Views (Real + Logic): 4850

Total Downloads (simulated): 2372

Publish Date: 2013 04, Tue

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Total Views: 4850

Total Downloads: 2372

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