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L'influence des administrateurs indépendants sur les pratiques de gestion réelle des résultats : cas des entreprises tunisiennes

Author

Listed:
  • Habib Affes

    (CREM [Tunisie] - FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax)

  • Rahma Ben Romdhane

    (CREM [Tunisie] - FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax)

Abstract

To shed new light on priors researches on the influence of independent directors on real earning management practices. This research strives for determining if independent directors play a simulative or rather inhibitive role of the opportunities of real activities manipulation. The results of this study reveal that, in the Tunisian context, there is a negative and significant relation between the presence of independent directors and the practices of real earning management practices. This leads us to conclude that these directors do not incite the leaders to manage the results increasingly oriented in order to achieve certain goals of profitability; otherwise it plays an inhibitive role. This study conducted on a sample of 33 firms listed on the TMVB during the period 2003 to 2007 shows that the presence of independent directors can delimit some real earnings management practices.

Suggested Citation

  • Habib Affes & Rahma Ben Romdhane, 2011. "L'influence des administrateurs indépendants sur les pratiques de gestion réelle des résultats : cas des entreprises tunisiennes," Post-Print hal-00645361, HAL.
    • Handle: RePEc:hal:journl:hal-00645361
    Note: View the original document on HAL open archive server: https://hal.science/hal-00645361
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