L'influence des administrateurs indépendants sur les pratiques de gestion réelle des résultats: cas des entreprises tunisiennes

Habib Affes () and Rahma Ben Romdhane ()
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Habib Affes: CREM [Tunisie] - FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax
Rahma Ben Romdhane: CREM [Tunisie] - FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax

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Abstract: To shed new light on priors researches on the influence of independent directors on real earning management practices. This research strives for determining if independent directors play a simulative or rather inhibitive role of the opportunities of real activities manipulation. The results of this study reveal that, in the Tunisian context, there is a negative and significant relation between the presence of independent directors and the practices of real earning management practices. This leads us to conclude that these directors do not incite the leaders to manage the results increasingly oriented in order to achieve certain goals of profitability; otherwise it plays an inhibitive role. This study conducted on a sample of 33 firms listed on the TMVB during the period 2003 to 2007 shows that the presence of independent directors can delimit some real earnings management practices.

Keywords: Real earnings management practices; Independents directors; short-term earnings pressures; gestion réelle du résultat; administrateurs indépendants; pressions de résultat à CT (search for similar items in EconPapers)
Date: 2011-05-10
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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