Purpose This paper aims to explore empirically the impact of fair value accounting on banking contagion in a comparative context between Islamic banks and conventional banks. Design/methodology/approach The analysis of the impact of fair value changes on banking contagion is carried out through...

Purpose: The purpose of this study is to test the effect of the presence of outside blockholders on earnings management around seasoned equity offerings (SEOs). Design/methodology/approach: Given that SEO can be one of motivations for earnings management, the authors examined the role of...

Earnings management literature argues that managers' compensation contracts are based on financial performance measures (FPM). Indeed, the accounting earnings have been the subject of several studies. Few of them have attempted to check whether to introduce non financial performance measures...

Earnings management literature argues that managers' compensation contracts are based on Financial Performance Measures (FPM). Indeed, the accounting earnings have been the subject of several studies. A few of them have attempted to check whether to introduce the Non-Financial Performance...

Bien que la force logique qui relie l'externalisation de la fonction comptable avec plusieurs facteurs incitatifs soit reconnue par quelques études professionnelles, l'absence d'une validation empirique de la pertinence de ces facteurs, notamment dans un contexte tunisien, nous a incités à...

Le traitement comptable des dépenses de recherche et développement (R&D) est un sujet controversé qui pourrait être, dans certains cas, motivé par des incitations à manipuler les résultats. En se basant sur un échantillon d'entreprises françaises cotées en bourse, cette étude traite...