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Les spécificités de la gestion des résultats des entreprises tunisiennes à travers une analyse qualitative

  • Sarra Elleuch Hamza

    (ISCAE de Tunis - ISCAE)

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    The specificities of earnings management by the Tunisian companies using a qualitative analysis The objective of this paper is to identify the reasons that motivate Tunisian firms to manage earnings and to examine the techniques used for this purpose. The methodology is based in qualitative approach using the interviews and accounting documents. The results show that the minimization of taxation is the major reason for not listed firms to use earnings management. For listed firms, the major reason is to avoid a loss or maintain the earnings. For these purposes, the firms not only profit to the flexibility to accounting policies but also they have recourse to financing and investing transactions.

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    Paper provided by HAL in its series Post-Print with number halshs-00524887.

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    Date of creation: May 2008
    Date of revision:
    Publication status: Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom, 2008
    Handle: RePEc:hal:journl:halshs-00524887
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