IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-05379537.html

The relationship between SCM digitalization and earnings management: The case of Moroccan companies listed on the Casablanca stock exchange
[La relation entre la digitalisation de la chaîne logistique (SCM) et la gestion des résultats : Le cas des entreprises marocaines cotées à la Bourse de Casablanca]

Author

Listed:
  • Mounir Bellari

    (EMSI - Ecole Marocaine des Sciences de l'Ingénieur)

  • Hanane El Amraoui

    (EMSI - Ecole Marocaine des Sciences de l'Ingénieur)

Abstract

This study investigates the impact of digitalization in Supply Chain Management (SCM) on earnings management practices among Moroccan listed companies. Using a sample of 48 non-financial firms over the period 2016–2023, it examines how three key digital SCM tools, Enterprise Resource Planning (ERP), Electronic Data Interchange (EDI), and Digital Tracking Systems (DTS) influence the extent of discretionary accruals as a proxy for earnings management. Relying on panel logistic regression models with robust standard errors, the findings reveal that ERP adoption and digital tracking technologies significantly reduce earnings management, thereby enhancing financial transparency and information reliability. These results support the assumptions of agency theory, transparency theory, and institutional theory, which suggest that digitalization can mitigate information asymmetry and opportunistic managerial behavior. However, EDI use exhibits no significant relationship, indicating that its impact depends on the level of technological integration and organizational maturity. Overall, this study contributes to the emerging literature on digital transformation and financial governance by providing empirical evidence from an emerging market context, emphasizing how SCM digitalization fosters ethical reporting and strengthens corporate accountability in Morocco.

Suggested Citation

  • Mounir Bellari & Hanane El Amraoui, 2025. "The relationship between SCM digitalization and earnings management: The case of Moroccan companies listed on the Casablanca stock exchange [La relation entre la digitalisation de la chaîne logistique (SCM) et la gestion des résultats : Le cas des," Post-Print hal-05379537, HAL.
    • Handle: RePEc:hal:journl:hal-05379537
    DOI: 10.55214/2576-8484.v9i10.10609
    Note: View the original document on HAL open archive server: https://hal.science/hal-05379537v1
    as

    Download full text from publisher

    File URL: https://hal.science/hal-05379537v1/document
    Download Restriction: no
    File URL: https://libkey.io/10.55214/2576-8484.v9i10.10609?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Mary E. Barth & Wayne R. Landsman & Mark H. Lang, 2008. "International Accounting Standards and Accounting Quality," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 46(3), pages 467-498, June.
    2. David J. Teece & Gary Pisano & Amy Shuen, 1997. "Dynamic capabilities and strategic management," Strategic Management Journal, Wiley Blackwell, vol. 18(7), pages 509-533, August.
    3. Mounir Bellari, 2024. "Identity, control and financial determinants of earnings management by accruals in listed Moroccan companies [Les déterminants identitaires, de contrôle et financiers de la gestion comptable des résultats dans les sociétés marocaines cotées]," Post-Print hal-04786658, HAL.
    4. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    5. John C. Driscoll & Aart C. Kraay, 1998. "Consistent Covariance Matrix Estimation With Spatially Dependent Panel Data," The Review of Economics and Statistics, MIT Press, vol. 80(4), pages 549-560, November.
    6. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
    7. Stephen A. Ross, 1977. "The Determination of Financial Structure: The Incentive-Signalling Approach," Bell Journal of Economics, The RAND Corporation, vol. 8(1), pages 23-40, Spring.
    8. Jones, Jj, 1991. "Earnings Management During Import Relief Investigations," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 29(2), pages 193-228.
    9. Ashok Robin & Qiang Wu, 2015. "Firm growth and the pricing of discretionary accruals," Review of Quantitative Finance and Accounting, Springer, vol. 45(3), pages 561-590, October.
    10. Mounir Bellari & Hanane El Amraoui, 2025. "The relationship between CSR and earnings management: The case of Moroccan companies listed on the Casablanca Stock Exchange [La relation entre la RSE et la gestion des résultats : le cas des entreprises marocaines cotées à la Bourse de Casablanca," Post-Print hal-05298813, HAL.
    11. Bushman, Robert M. & Smith, Abbie J., 2001. "Financial accounting information and corporate governance," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 237-333, December.
    12. Mounir BELLARI & Hanane EL AMRAOUI, 2025. "The relationship between CSR and earnings management: The case of Moroccan companies listed on the Casablanca Stock Exchange," International Journal of Innovative Research and Scientific Studies, Innovative Research Publishing, vol. 8(2), pages 2635-2643.
    13. Mounir Bellari, 2024. "The quality of accounting information: between qualitative and quantitative perspectives [La qualité de l'information comptable : entre optique qualitative et optique quantitative]," Post-Print hal-04687328, HAL.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mohammed Ibrahim & Amirah Jamal Arabi & Zakariya’u Gurama, 2024. "Corporate attributes, audit committee and financial reporting quality of listed non-financial firms in Nigeria," SN Business & Economics, Springer, vol. 4(11), pages 1-28, November.
    2. Martin Walker, 2013. "How far can we trust earnings numbers? What research tells us about earnings management," Accounting and Business Research, Taylor & Francis Journals, vol. 43(4), pages 445-481, August.
    3. Aase, Øivind André Strand, 2022. "Effects of Voluntary Audit on Accounting Quality in Small Private Firms," Discussion Papers 2022/1, Norwegian School of Economics, Department of Business and Management Science.
    4. Jennifer Martínez-Ferrero, 2014. "Consequences of financial reporting quality on corporate performance. Evidence at the international level," Estudios de Economia, University of Chile, Department of Economics, vol. 41(1 Year 20), pages 49-88, June.
    5. Mihai Carp & Leontina Păvăloaia & Constantin Toma & Iuliana Eugenia Georgescu & Mihai-Bogdan Afrăsinei, 2020. "Companies’ Sustainable Growth, Accounting Quality, and Investments Performances. The Case of the Romanian Capital Market," Sustainability, MDPI, vol. 12(22), pages 1-16, November.
    6. Obeng, Victoria A. & Ahmed, Kamran & Miglani, Seema, 2020. "Integrated reporting and earnings quality: The moderating effect of agency costs," Pacific-Basin Finance Journal, Elsevier, vol. 60(C).
    7. Mounir Bellari & Hanane El Amraoui, 2025. "The relationship between CSR and earnings management: The case of Moroccan companies listed on the Casablanca Stock Exchange [La relation entre la RSE et la gestion des résultats : le cas des entreprises marocaines cotées à la Bourse de Casablanca," Post-Print hal-05298813, HAL.
    8. Iatridis, George Emmanuel, 2011. "Accounting disclosures, accounting quality and conditional and unconditional conservatism," International Review of Financial Analysis, Elsevier, vol. 20(2), pages 88-102, April.
    9. Houcine, Asma, 2017. "The effect of financial reporting quality on corporate investment efficiency: Evidence from the Tunisian stock market," Research in International Business and Finance, Elsevier, vol. 42(C), pages 321-337.
    10. Pier Luigi Marchini & Tatiana Mazza & Alice Medioli, 2018. "The impact of related party transactions on earnings management: some insights from the Italian context," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(4), pages 981-1014, December.
    11. Christian Leuz & Peter D. Wysocki, 2016. "The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 54(2), pages 525-622, May.
    12. Singgih Wijayana & Sidney J. Gray, 2019. "Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference?," Management International Review, Springer, vol. 59(2), pages 307-334, April.
    13. Halaoua, Sameh & Hamdi, Badreddine & Mejri, Tarek, 2017. "Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models: The British and French cases," Research in International Business and Finance, Elsevier, vol. 39(PA), pages 513-529.
    14. Johannes Thesing & Patrick Velte, 2021. "Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator," Journal of Business Economics, Springer, vol. 91(7), pages 965-1004, September.
    15. Kim, Sang-Joon & Bae, John & Oh, Hannah, 2019. "Financing strategically: The moderation effect of marketing activities on the bifurcated relationship between debt level and firm valuation of small and medium enterprises," The North American Journal of Economics and Finance, Elsevier, vol. 48(C), pages 663-681.
    16. Ronelle Burger & Canh Thien Dang & Trudy Owens, 2017. "Better performing NGOs do report more accurately: Evidence from investigating Ugandan NGO financial accounts," Discussion Papers 2017-10, University of Nottingham, CREDIT.
    17. Kajüter, Peter & Klassmann, Florian & Nienhaus, Martin, 2016. "Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements?," The International Journal of Accounting, Elsevier, vol. 51(1), pages 23-50.
    18. Persakis, Anthony & Iatridis, George Emmanuel, 2016. "Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 41(C), pages 73-101.
    19. Samuel Tanjeh Mukah & Martin Ngassa & Wamba Berthelo Kueda & Tiateh Prince Tantoh, 2025. "Board Characteristics and Financial Reporting Quality: An Empirical Analysis of Public Limited Companies in Cameroon," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 12(6), pages 1476-1490, June.
    20. Eliwa, Yasser & Haslam, Jim & Abraham, Santhosh, 2021. "Earnings quality and analysts’ information environment: Evidence from the EU market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-05379537. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.