Les déterminants de la comptabilité créative: étude empirique dans le contexte des entreprises tunisiennes

Ridha Shabou and Neila Boulila Taktak

ACCRA, 2002, vol. 8, issue 1, 5-24

Abstract: The objective of this research is to test hypotheses of the positive theory on the choice of four techniques of the creative accounting, two of which have an impact on the result : the method of stock valorization and the method of financial costs accounting. The two other remaining techniques have an impact on the balance sheet : the recourse to the restatement of assets and to trade discount. The tests have been conducted using the binomial logistical regression method applied for each technique taken individually and on portfolio of techniques. The obtained results seem to be consistent with regard to the hypothesis concerning the shareholder nature ; mitigated according to the hypothesis of restrictive debt covenants and, finally, contrary to predictions with regard to management compensation hypothesis. The non validity of this hypothesis emphasises the specificities of « Tunisian firms » shareholding and agency relationships between different partners.

Keywords: creative accounting; ownership structure; agency theory; accounting choices; management decisions (search for similar items in EconPapers)
Date: 2002
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