This paper investigates the factors that determine earnings management in emerging countries through the example of Tunisia. The empirical analysis is conducted by dividing the factors into two principal group — incentive group and constraint group — and by using data of 19 Tunisian listed...

This study analyzes the effect of the investment opportunity set (IOS) on management's use of discretionary accruals to increase or decrease income. We argue that the relation between the IOS and the managerial decision to select accounting methods to maximize or minimize reported results is...