Impact of dividend policy on earnings management and the moderating effect of the board of directors and the audit committees: The French case

Impact of dividend policy on earnings management and the moderating effect of the board of directors and the audit committees: The French case

Research Question: To what extent can governance mechanisms (audit committee and board of directors) affect the relationship between dividend policy and earnings management? Motivation: The majority of the literature has showed that dividend policy can influence earnings management. However, the em...

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Bibliographic Details
Main Authors:	Olfa Ben Salah, Anis Jarboui
Format:	Article
Language:	English
Published:	Bucharest University of Economic Studies 2023-09-01
Series:	Contabilitate şi Informatică de Gestiune
Subjects:	earnings management dividend policy board of directors audit committees moderating effect
Online Access:	http://online-cig.ase.ro/jcig/art/22_3_2.pdf

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