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

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Dr. Kamel Fekiri
Dr. Kamel Fekiri
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Dr. Fekiri Kamel
Dr. Fekiri Kamel
1 University of Tunis

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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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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.

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Not applicable for 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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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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GJMBR-D Classification: JEL Code: H20
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v1.2

Issue date

October 31, 2019

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English

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

Dr. Fekiri Kamel
Dr. Fekiri Kamel

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