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Accounting information provides support for decisions made by the company’s management and its partners. Potential investors, financial backers as well as authorities (financial and judicial) make their decisions based on this information, which itself is supposed to be drawn up in accordance with generally accepted accounting standards and principles. However, the existence of accounting choices and accounting policies that are diversified and standardized by the accounting system create the freedom for managers to manipulate the quality of the information. In other words, a situation of information asymmetry may tempt the managers of failing companies to adopt choices in order to influence the perception of risk by its partners.
Dr. Kamel Fekiri. 2019. \u201cThe Perception of Earnings Management According to an Econometric-Accounting Analysis: The Case of Tunisia\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 19 (GJMBR Volume 19 Issue D3): .
Crossref Journal DOI 10.17406/GJMBR
Print ISSN 0975-5853
e-ISSN 2249-4588
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Total Score: 106
Country: Tunisia
Subject: Global Journal of Management and Business Research - D: Accounting & Auditing
Authors: Dr. Kamel Fekiri (PhD/Dr. count: 1)
View Count (all-time): 162
Total Views (Real + Logic): 2802
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Publish Date: 2019 08, Tue
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Accounting information provides support for decisions made by the company’s management and its partners. Potential investors, financial backers as well as authorities (financial and judicial) make their decisions based on this information, which itself is supposed to be drawn up in accordance with generally accepted accounting standards and principles. However, the existence of accounting choices and accounting policies that are diversified and standardized by the accounting system create the freedom for managers to manipulate the quality of the information. In other words, a situation of information asymmetry may tempt the managers of failing companies to adopt choices in order to influence the perception of risk by its partners.
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