Internal and external corporate governance mechanisms and earnings management: an international perspective

Autor: Fatma Zehri, Inaam Zgarni

Publikováno v: Contabilitate şi Informatică de Gestiune, Vol 19, Iss 1, Pp 33-64 (2020)

Research question: This research aims to: 1. Determine which corporate governance mechanisms are most relevant in constraining earnings management and 2. Explain whether differences in results found in previous literature are attributable to moderati

Externí odkaz: https://doaj.org/article/4213a819a3564f2aa4cb2c6bca9344c6

Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries

Autor: Jamel Chouaibi, Fatma Zehri

Publikováno v: Journal of Economics, Finance and Administrative Science, Volume: 18, Issue: 35, Pages: 56-62, Published: DEC 2013
Journal of Economics Finance and Administrative Studies (22180648) vol. 18 Issue 35 (2013)
ESAN-Institucional
Universidad ESAN
instacron:ESAN
The bi-annual academic publication of Universidad ESAN; Volume 18, Issue 35, December 2013; December 2013
Journal of Economics Finance and Administrative Studies; Volume 18, Issue 35, December 2013; December 2013
Revistas Universidad ESAN

This paper’s main objective is to identify certain explanatory factors that likely clarify the choice of applying IAS/IFRS adopted by developing countries (DCs) up until the year 2008. Based on a sample consisting of 74 DCs, the empirical results h

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::fbe35a4c96f093681981ed19facc88de
https://doi.org/10.1016/s2077-1886(13)70030-1

Effect of the Financial Security Law on Real and Accrual-Based Earnings Management: An Empirical Evidence Form Tunisia.

Autor: Inaam, ZGARNI¹ inaamezgarni@yahoo.fr, Khmoussi, HLIOUI², Fatma, ZEHRI¹

Publikováno v: Global Business & Management Research. 2012, Vol. 4 Issue 2, p164-177. 14p. 9 Charts.