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The Effect of Board Director’s Characteristics on Real Earnings Management: Tunisian-Listed Firms

Jamel Chouaibi (), Moez Harres and Najet Ben Brahim
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Jamel Chouaibi: University of Sfax
Moez Harres: University of Sfax
Najet Ben Brahim: University of Sfax

Journal of the Knowledge Economy, 2018, vol. 9, issue 3, 999-1013

Abstract: Abstract The present research is focused on studying the effect of board director’s characteristics on the real earnings management (management sales manipulation proxy) measured by the abnormal level of operating cash flows. Our empirical study has been conducted on a sample of 29 Tunisian-listed companies over the period ranging from 2009 to 2013. The study finds a negative impact of board size, board independence, and board meetings on the sales manipulation. Concerning the CEO chairman duality, the results show no association with the level of sales management. This leads us to conclude that the board of directors seems to have a significant effect on delimiting the sales management practice.

Keywords: Board of directors; Real earnings management; Sales manipulation (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2018
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Handle: RePEc:spr:jknowl:v:9:y:2018:i:3:d:10.1007_s13132-016-0387-3