RÉMUNÉRATIONS INCITATIVES ET GESTION DES RÉSULTATS: UNE COMPARAISON INTERNATIONALE

Habib Jouber and Hamadi Fakhfakh
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Habib Jouber: LARTIGE - Laboratoire de recherche en Technologie de l’Information, Gouvernance et Entrepreneuriat - Université de Sfax - University of Sfax
Hamadi Fakhfakh: LARTIGE - Laboratoire de recherche en Technologie de l’Information, Gouvernance et Entrepreneuriat - Université de Sfax - University of Sfax

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Abstract: This paper investigates whether CEO incentive-based compensation encourage earnings management practices. It focuses moreover, on the institutional determinants of such practices with reference to the Anglo-American and Euro-Continental corporate governance models. Two sub-samples of 300 American, Canadian, British, and French public firms are observed over the period 2004- 2008. Regression results show that CEO incentive-based rewards have a substantial impact on earnings management. Our results reveal moreover, that corporate governance quality, shareholders protection rights index, and law enforcement level are much prominent incentives of earnings management within the Euro-Continental framework by comparison to its Anglo-American peer.

Keywords: Rémunération des dirigeants; modèle anglo-américain de gouvernement d'entreprise; modèle euro-continental de gouvernement d'entreprise; facteurs institutionnels; gestion des résultats.; CEOs compensation; Anglo-American corporate governance model; Euro-Continental corporate governance model; institutional factors; earnings management. (search for similar items in EconPapers)
Date: 2013-05-31
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00992946

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