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Rémunérations Incitatives Et Gestion Des Résultats : Une Comparaison Internationale

Author

Listed:
  • Habib Jouber

    (LARTIGE - Laboratoire de recherche en Technologie de l’Information, Gouvernance et Entrepreneuriat - Université de Sfax - University of Sfax)

  • Hamadi Fakhfakh

    (LARTIGE - Laboratoire de recherche en Technologie de l’Information, Gouvernance et Entrepreneuriat - Université de Sfax - University of Sfax)

Abstract

This paper investigates whether CEO incentive-based compensation encourage earnings management practices. It focuses moreover, on the institutional determinants of such practices with reference to the Anglo-American and Euro-Continental corporate governance models. Two sub-samples of 300 American, Canadian, British, and French public firms are observed over the period 2004- 2008. Regression results show that CEO incentive-based rewards have a substantial impact on earnings management. Our results reveal moreover, that corporate governance quality, shareholders protection rights index, and law enforcement level are much prominent incentives of earnings management within the Euro-Continental framework by comparison to its Anglo-American peer.

Suggested Citation

  • Habib Jouber & Hamadi Fakhfakh, 2013. "Rémunérations Incitatives Et Gestion Des Résultats : Une Comparaison Internationale," Post-Print hal-00992946, HAL.
    • Handle: RePEc:hal:journl:hal-00992946
    Note: View the original document on HAL open archive server: https://hal.science/hal-00992946
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