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La Gestion Des Resultats Dans Les Banques Tunisiennes : Vers Une Gestion Reelle

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  • Sarra Hamza Elleuch

    (LIGUE - ISCAE)

  • Neila Taktak Boulila

    (DEFI - ESSECT)

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    Abstract

    L'objectif de cet article est d'étudier le comportement des banques tunisiennes en matière de gestion des résultats dans un contexte caractérisé par des mutations économiques importantes. En se basant sur une démarche, à la fois, qualitative et quantitative, les résultats montrent que les banques tunisiennes gèrent moins leurs résultats par le biais des provisions pour créances douteuses. En conséquence, les banques s'orientent de plus en plus vers la gestion réelle de leurs résultats par la cession des titres de participation et le recours aux sociétés de recouvrement.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/45/93/71/PDF/p78.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00459371.

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    Date of creation: 2009
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    Publication status: Published - Presented, La place de la dimension européenne dans la Comptabilité Contrôle Audit, 2009, Strasbourg, France
    Handle: RePEc:hal:journl:halshs-00459371

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00459371/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Provisions pour créances douteuses; Gestion réelle des résultats; Gestion comptable des résultats; Secteur bancaire.;

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    1. Iftekhar Hasan & Larry D. Wall, 2004. "Determinants of the loan loss allowance: some cross-country comparisons," Finance 0404018, EconWPA.
    2. Degeorge, François & Patel, U & Zeckhauser, Richard, 1998. "Earnings Management to Exceed Thresholds," CEPR Discussion Papers 1790, C.E.P.R. Discussion Papers.
    3. Roychowdhury, Sugata, 2006. "Earnings management through real activities manipulation," Journal of Accounting and Economics, Elsevier, vol. 42(3), pages 335-370, December.
    4. Don Herrmann & Tatsuo Inoue & Wayne B. Thomas, 2003. "The Sale of Assets to Manage Earnings in Japan," Journal of Accounting Research, Wiley Blackwell, vol. 41(1), pages 89-108, 03.
    5. Cormier, D. & Magnan, M. & Morard, B., 1998. "The Contractual and Value Relevances of Reported Earnings in an Unregulated Information Market: The Case of Switzerland," Papers 98.19, Ecole des Hautes Etudes Commerciales, Universite de Geneve-.
    6. Larry D. Wall & Timothy W. Koch, 2000. "Bank loan-loss accounting: a review of theoretical and empirical evidence," Economic Review, Federal Reserve Bank of Atlanta, issue Q2, pages 1-20.
    7. Shrieves, Ronald E. & Dahl, Drew, 2003. "Discretionary accounting and the behavior of Japanese banks under financial duress," Journal of Banking & Finance, Elsevier, vol. 27(7), pages 1219-1243, July.
    8. Lambert, Caroline & Sponem, Samuel, 2005. "Corporate governance and profit manipulation : a French field study," Economics Papers from University Paris Dauphine 123456789/1373, Paris Dauphine University.
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