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Earnings Management Thresholds: The Case in Tunisia

Listed author(s):
  • Anis Ben Amar


    (Faculty of Economics and Business, Universiti Kebangsaan Malaysia, 43600, Bangi, Selangor)

  • Ezzeddine Abaoub

    (Faculty of Economics Sciences and Management of Tunis, University of Tunis El Manar C.P. 2092 Tunis, El Manar – Tunisia)

Registered author(s):

    Degeorge, Patel and Zeckhauser (1999) show that companies willingly manage their earnings with the aim of meeting or exceeding three earnings targets: zero earnings, last period’s earnings, and analysts' earnings forecasts. In this paper, we focus on earnings management designed to achieve the above earnings thresholds within the framework of the Tunisian market. Applying Burgstahler and Dichev’s (1997) methodology type to the annual data corresponding to the period from 1997 to 2004, our results indicate that Tunisian companies managed earnings to avoid losses and earnings decreases rather than to avoid negative earnings surprises.

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    Article provided by Penerbit Universiti Sains Malaysia in its journal Asian Academy of Management Journal of Accounting and Finance.

    Volume (Year): 6 (2010)
    Issue (Month): 2 ()
    Pages: 35-56

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    Handle: RePEc:usm:journl:aamjaf00602_35-56
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