The Perception of Earnings Management According to an Econometric-Accounting Analysis: The Case of Tunisia

Dr. Kamel Fekiri

The Perception of Earnings Management According to an Econometric-Accounting Analysis: The Case of Tunisia

Dr. Kamel Fekiri * § Docteur en Sciences de Gestion

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University of Tunis

The Perception of Earnings Management According to an Econometric-Accounting Analysis: The Case of Tunisia

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Abstract

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.

References

6 Cites in Article

Reference Format

1. Ken Trotman,William Wright (2012). Triangulation of audit evidence in fraud risk assessments. Accounting, Organizations and Society, 37(1), 41-53.
2. Linda Elizabeth,Deangelo (1981). Auditor Independence, "Low Balling ", and Disclosure Regulation. Journal of Accounting and Economics, 3, 113-127.
3. E Okoye,D Gbegi (2013). An Evaluation of the Effect of Fraud and Related Financial Crimes on the Nigerian Economy. Kuwait Chapter of Arabian Journal of Business and Management Review, 2(7), 81-91.
4. Patricia Dechow,Weili Ge,Chad Larson,Richard Sloan (2011). Predicting Material Accounting Misstatements*. Contemporary Accounting Research, 28(1), 17-82.
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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. "The Perception of Earnings Management According to an Econometric-Accounting Analysis: The Case of Tunisia". Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 19 (GJMBR Volume 19 Issue D3).

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GJMBR Volume 19 Issue D3

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

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Classification

GJMBR-D Classification JEL Code: M41

Submission ReceivedDecember 13, 2018
Peer Review Double Blind
Handling Editor
Accepted January 4, 2019
Published January 15, 2019

Version of record

v1.2

Issue date

August 13, 2019

Language

English

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Article Matrices

Total Score: 153

Country: Tunisia

Subject: Global Journal of Management and Business Research

Authors: Dr. Kamel Fekiri (PhD/Dr. count: 1)

View Count (all-time): 320

Total Views (Real + Logic): 976

Total Downloads (simulated): 47

Publish Date: 2019 01, Tue

Monthly Totals (Real + Logic):

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Total Views: 976

Total Downloads: 47

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