Kolsi, Mohamed Chakib; Matoussi, Hamadi - In: International Journal of Managerial and Financial Accounting 4 (2012) 2, pp. 105-124
Recent corporate financial scandals show that managers, capital market intermediaries and financial statement users are … gain is related to financial reporting determinants (leverage), economic determinants (free cash-flow and interest coverage … (SURE) method (Zellner, 1962) shows that managers use discretionary accruals and securitisation gains as substitutes to …