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The influence of institutional investors on opportunistic earnings management


  • Ramzi Benkraiem


Recent debates on institutional investors and their impact on corporate managers' accounting decisions have especially centred on the effectiveness of their monitoring role. Previous studies have reported mixed results on this question. This paper empirically examines the influence of institutional investors on earnings management in France. The results show that these investors can move corporate managers away from using discretionary accruals to adjust reported earnings. However, this influence is not systematic. It appears to be released only when managers are noticeably motivated to increase or reduce reported earnings. Otherwise, no statistically significant effect is observed.

Suggested Citation

  • Ramzi Benkraiem, 2008. "The influence of institutional investors on opportunistic earnings management," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 5(1), pages 89-106.
  • Handle: RePEc:ids:ijaape:v:5:y:2008:i:1:p:89-106

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    Cited by:

    1. Mohamed Ali Azouzi & Anis Jarboui, 2014. "CEO Emotional Intelligence and Firms’ Financial Policies. Bayesian Network Method," Contemporary Economics, University of Finance and Management in Warsaw, vol. 8(1), March.
    2. repec:taf:oaefxx:v:4:y:2016:i:1:p:1230958 is not listed on IDEAS


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