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

Myriam Boudiche
Myriam Boudiche
Tunis El Manar University Tunis El Manar University

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

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References

14 Cites in Article
  1. E Bartov,D Givoly,C Et Hayn (2002). The rewards to meeting or beating earnings expectations.
  2. Connie Becker,Mark Defond,James Jiambalvo,K Subramanyam (1998). The Effect of Audit Quality on Earnings Management*.
  3. A Belkaoui,R Et Picur (1984). The smoothing of income numbers: some empirical evidence on.
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  5. Steven Carlson,Chenchuramaiah Bathala (1997). Ownership Differences and Firms' Income Smoothing Behavior.
  6. P Dechow,D Skinner (2000). Earnings management: reconciling the views of accounting academics, practitioners, and regulators.
  7. C Durtschi,P Et Easton (2005). Earnings management? The shapes of the frequency distributions of earnings metrics are not evidence ipso facto.
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  9. Fern Brown,B Dickey,S (1994). An empirical test of politically-motivated income smoothing in the oil refining industry.
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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

Myriam Boudiche. 2013. \u201cAnalysis of the Determinants of Earnings Smoothing: The Case of Tunisian Companies\u201d. 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

Version of record

v1.2

Issue date
April 16, 2013

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

Myriam Boudiche
Myriam Boudiche <p>Tunis El Manar University</p>

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