Njah, Mouna; Jarboui, Anis - In: Journal of economics, finance & 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...