EARNINGS MANAGEMENT AND ANALYST COVERAGE CHANGES AROUND IFRS IMPLEMENTATION: EVIDENCE FROM FRANCE

Ezzeddine Abaoub and Yosr Nouri

The International Journal of Business and Finance Research, 2015, vol. 9, issue 3, 83-94

Abstract: Using a sample of French companies listed on the stock index CAC ALL TRADABLE, this paper analyzes the relation among analyst coverage and earnings management. We find that after the introduction of International Financial Reporting Standards (IFRS) and over a period from 2005 till 2011, analysts’ coverage and experience reduce the level of earning management

Keywords: Analyst Coverage; Analyst Experience; Discretionary Accruals; French; IFRS Standards (search for similar items in EconPapers)
JEL-codes: G29 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ibf:ijbfre:v:9:y:2015:i:3:p:83-94

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