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The Determinants of Earnings Management: Empirical Evidence in the Tunisian Banking Industry (1999-2010)

Journal of business studies quarterly, 2013-03, Vol.4 (3), p.62 [Peer Reviewed Journal]

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Title:
The Determinants of Earnings Management: Empirical Evidence in the Tunisian Banking Industry (1999-2010)
Author: Abaoub, Ezzeddine ; Homrani, Kaouther ; Gamra, Souha Ben
Subjects: Accounting ; Accruals ; Adverse selection ; Bank management ; Banking industry ; Capital gains ; Earnings ; Earnings management ; Loan loss allowances ; Regulation of financial institutions ; Risk premiums ; Stockholders ; Studies
Is Part Of: Journal of business studies quarterly, 2013-03, Vol.4 (3), p.62
Description: The objective of this paper is to determine factors explaining earnings management by universal banks in Tunisia. To examine this question, researchers conducted investigations in the empirical literature in this field of research and to select the major econometric models treating earnings management. The sample consists of ten banks observed during the period from 1999 to 2010. Results show that there is a significant and positive relationship between earnings management proxied by discretionary accruals and operational risk, while loan loss provisions are inversely related to earnings management. The researchers have also shown that the systematic risk, total risk, and dividend per share do not explain earnings management practices by Tunisian banks.
Publisher: Antioch: Journal of Business Studies Quarterly (JBSQ)
Language: English
Identifier: ISSN: 2152-1034
EISSN: 2156-8626
Source: Alma/SFX Local Collection
ProQuest Central

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