La Gestion Des Resultats Dans Les Banques Tunisiennes : Vers Une Gestion Reelle
The purpose of this paper is to study the earnings management practiced by Tunisian banks under an economic context characterized by significant changes. The methodology used is based on qualitative and quantitative approaches. The results show that Tunisian banks use less discretionary loan loss provisions to manage earnings. As a result, banks are increasingly moving towards the real earnings management b
|Date of creation:||27 May 2009|
|Date of revision:|
|Publication status:||Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM, 2009|
|Note:||View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00459371|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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