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Effet de la structure de propriété sur le choix entre la gestion réelle et comptable des résultats. Cas des sociétés françaises cotées

Author

Listed:
  • Ines Ben Ahmed
  • Wafa Khlif

    (ESC Toulouse - Groupe École Supérieure de Commerce de Toulouse - ESCT)

  • Mehdi Nekhili

    (GAINS - ARGUMANS - Atelier De Recherche En Gestion De L'université Du Mans - GAINS - Groupe d'Analyse des Itinéraires et des Niveaux Salariaux - UM - Le Mans Université)

Abstract

Our aim is to study the effect of ultimate ownership structure on earnings management by taking into account the choice to operate real or accounting earnings management. On a sample of 81 firms listed on the SBF 250 index on the period 2001 to 2009, we validate the incentive effect since ultimate cash flow right reduces earnings management. Family control and institutional ownership reduce significantly real earnings management. On the other hand, control contestability and shareholders agreements exacerbate earnings management showing an agency problem among large shareholders. We also find that there is a complementary relationship between accounting and real earnings management.

Suggested Citation

  • Ines Ben Ahmed & Wafa Khlif & Mehdi Nekhili, 2016. "Effet de la structure de propriété sur le choix entre la gestion réelle et comptable des résultats. Cas des sociétés françaises cotées," Post-Print hal-01901119, HAL.
    • Handle: RePEc:hal:journl:hal-01901119
    Note: View the original document on HAL open archive server: https://hal.science/hal-01901119
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