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...
Main Authors: | Saliha Theiri, Naziha Kasraoui, Nesrine Bouzaiene |
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Format: | Article |
Language: | English |
Published: |
LLC "CPC "Business Perspectives"
2022-11-01
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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 |
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