LA GESTION DES RESULTATS DANS LES BANQUES TUNISIENNES: VERS UNE GESTION REELLE

Sarra Hamza Elleuch and Neila Taktak Boulila
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Sarra Hamza Elleuch: LIGUE - ISCAE
Neila Taktak Boulila: DEFI - ESSECT - Ecole Supérieure des Sciences Economiques et Commerciales de Tunis - Université de Tunis

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Abstract: The purpose of this paper is to study the earnings management practiced by Tunisian banks under an economic context characterized by significant changes. The methodology used is based on qualitative and quantitative approaches. The results show that Tunisian banks use less discretionary loan loss provisions to manage earnings. As a result, banks are increasingly moving towards the real earnings management b

Keywords: loan loss provision; real earnings management; accounting earnings management; banking sector.; Provisions pour créances douteuses; Gestion réelle des résultats; Gestion comptable des résultats; Secteur bancaire. (search for similar items in EconPapers)
Date: 2009-05-27
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00459371

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