Similar Search Results

Direct and mediated associations among earnings quality, book-tax differences and the audit quality

Koubaa, Rakia Riguen; Jarboui, Anis - In: Journal of financial reporting & accounting : JFRA 15 (2017) 3, pp. 293-316

Persistent link: https://www.econbiz.de/10011808971

Board of director's effectiveness, audit quality and ownership structure: impact on audit risk : Tunisian evidence

Fakhfakh, Imen; Jarboui, Anis - In: Journal of accounting in emerging economies : JAEE 12 (2022) 3, pp. 468-485

Persistent link: https://www.econbiz.de/10013275557

Earnings management around mergers and acquisitions : evidence from a range of French absorbing firms' accounting policy

Njah, Mouna; Jarboui, Anis - In: Global business & economics review 18 (2016) 5, pp. 550-566

Persistent link: https://www.econbiz.de/10011665438

The impact of pandemic COVID-19 on earnings management in the European context

Elaoud, Assawer; Benhlima, Nada; Jarboui, Anis - In: International journal of governance and financial … 1 (2022) 3, pp. 193-202

Persistent link: https://www.econbiz.de/10014312022

The moderating effect of audit quality on the relation between shareholder activism and earnings management : evidence from France

Siala, Souha Bouaziz; Jarboui, Anis - In: Contemporary economics 13 (2019) 1, pp. 63-78

The present paper aims to provide empirical evidence regarding the impact of shareholder activism on earnings management. Specifically, it is focused on investigating the moderating role of an external governance mechanism such as external audit quality. Based on a sample of French companies...

Persistent link: https://www.econbiz.de/10012176219

Institutional investors, corporate governance, and earnings management around merger: evidence from French absorbing firms

Njah, Mouna; Jarboui, Anis - In: Journal of Economics, Finance and Administrative Science 18 (2013) 35, pp. 89-96

This paper examines the association between institutional ownership and the earnings management beha- vior of some French absorbing firms. Using a sample of 76 French mergers and absorptions concluded over the period ranging from 2000 to 2010, we undertake to present some empirical evidence...

Persistent link: https://www.econbiz.de/10010840537

Institutional investors, corporate governance, and earnings management around merger: Evidence from French absorbing firms

Njah, Mouna; Jarboui, Anis - In: Journal of Economics, Finance and Administrative Science 18 (2013) 35, pp. 89-96

This paper examines the association between institutional ownership and the earnings management behavior of some French absorbing firms. Using a sample of 76 French mergers and absorptions concluded over the period ranging from 2000 to 2010, we undertake to present some empirical evidence...

Persistent link: https://www.econbiz.de/10011859349

Does corporate governance affect financial communication transparency? : empirical evidence in the Tunisian context

Saad, Maali Kachouri Ben; Jarboui, Anis - In: Cogent economics & finance 3 (2015) 1, pp. 1-15

The present study is focused on investigating the relationship between intentional governance mechanisms (Directors' boards, Ownership structure and audit quality) and financial communication transparency. For this purpose, a model is used and applied to Tunisian firms' sample observed over the...

Persistent link: https://www.econbiz.de/10011449899

The mediating effect of REM on the relationship between CEO overconfidence and subsequent firm performance moderated by IFRS adoption : a moderated-mediation analysis

Kouaib, Amel; Jarboui, Anis - In: Research in international business and finance 42 (2017), pp. 338-352

Persistent link: https://www.econbiz.de/10011750250

Institutional investors, corporate governance, and earnings management around merger : evidence from French absorbing firms

Njah, Mouna; Jarboui, Anis - In: Journal of economics, finance & administrative science 18 (2013) 35, pp. 89-96

Persistent link: https://www.econbiz.de/10011872264