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The influence of institutional investors on opportunistic earnings management

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  • Ramzi Benkraiem

    (UMR CNRS 8179 - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique)

Abstract

Recent debates on institutional investors and their impact on corporate managers' accounting decisions have especially centered 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.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Ramzi Benkraiem, 2008. "The influence of institutional investors on opportunistic earnings management," Post-Print hal-00677187, HAL.
    • Handle: RePEc:hal:journl:hal-00677187
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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 Economics and Human Sciences in Warsaw., vol. 8(1), March.
    2. Daxin Sun & Saixing Zeng & Hongquan Chen & Xiaohua Meng & Zhizhou Jin, 2019. "Monitoring effect of transparency: How does government environmental disclosure facilitate corporate environmentalism?," Business Strategy and the Environment, Wiley Blackwell, vol. 28(8), pages 1594-1607, December.
    3. Ferdaws Ezzi & Mouhamed Ali Azouzi & Anis Jarboui, 2016. "Does CEO emotional intelligence affect the performance of the diversifiable companies?," Cogent Economics & Finance, Taylor & Francis Journals, vol. 4(1), pages 1230958-123, December.
    4. Chaima Kouba & Anis Ben Amar & Maali Kachouri, 2024. "Earnings Management and Corporate Social Responsibility: Moderating Effect of Managerial Entrenchment Evidence from France," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 60-86.
    5. Shenggang Ren & Duojun He & Tao Zhang & Xiaohong Chen, 2019. "Symbolic reactions or substantive pro‐environmental behaviour? An empirical study of corporate environmental performance under the government's environmental subsidy scheme," Business Strategy and the Environment, Wiley Blackwell, vol. 28(6), pages 1148-1165, September.

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