Les spécificités de la gestion des résultats des entreprises tunisiennes à travers une démarche par entretiens

Sarra Elleuch Hamza

ACCRA, 2012, vol. 18, issue 1, 39-65

Abstract: This study aims at identifying the reasons that lead Tunisian firms to manage earnings. It also aims to examine the techniques used to this end. Private companies manage earnings to minimize taxable income. Listed companies manage accounting figures to avoid losses or to smooth reported earnings. Tunisian banks manage earnings to show steadily increasing earnings patterns. These firms manage their earnings by using both accrual and real manipulations. It is worth noting that Tunisian subsidiaries of multinational companies do not engage in significant earnings management.

Keywords: earnings management; interview approach; real manipulation (search for similar items in EconPapers)
Date: 2012
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