The impact of financial performance and firm characteristics on earnings management: Case of Tunisian Companies

The purpose of this study is to test the effect of financial performance on earnings management, with the presence of a firm’s specific characteristics, in a non-credible financial information context such as Tunisia. A panel data approach, namely multiple regression analysis, was applied on a sampl...

Full description

Bibliographic Details
Main Authors: Saliha Theiri, Naziha Kasraoui, Nesrine Bouzaiene
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2022-11-01
Series:Investment Management & Financial Innovations
Subjects:
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/17322/IMFI_2022_04_Theiri.pdf