This paper analyses the determinants of earnings management by the acquirer of 60 takeover-bids that occurred between 1998 and 2008 on the French market. Four main findings are shown in this study. First, we find strong evidence that bidder firms manipulate earnings prior to takeovers suggesting...

Purpose – The purpose of this paper is to examine the effect of institutional investors’ ownership and type on information asymmetry and stock market liquidity in France. Design/methodology/approach -The sample includes 162 French-listed firms from 2007 to 2009. The methodology relies on...

Cette étude examine les relations entre les publications volontaires des résultats et le comportement des analystes financiers. Elle analyse la contribution des publications volontaires à expliquer le niveau de couverture des entreprises par les analystes et les caractéristiques de leurs...

Purpose -The purpose of this paper is to develop and test a conceptual model of bank performance. Design/methodology/approach - The papers build a system of causal relationships between market structure, strategic choice and bank performance using the path analysis method. The sample includes...

Purpose: The purpose of this paper is to examine the relationship between earnings management and the efficiency of French firms’ investments. It also investigates the moderating effect of board of directors’ features on this relation. Design/methodology/approach: This study is based on a...

Purpose: The purpose of this paper is to shed light on the effect of French family control on the cash flow sensitivity of cash (CFSC). It also investigates the moderating effect of board of directors’ features on this relation. Design/methodology/approach: Based on a sample of French-listed...

Purpose: The purpose of this study is to examine the effect of International Financial Reporting Standards (IFRS) on earnings quality in a continental European context (i.e. France) more than a decade after their mandatory adoption. Furthermore, the authors investigate whether the IFRS effect...