Gestion Des Resultats Et Performance Comptable Et Boursiere Des Entreprises Émettrices De Nouvelles Actions
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- Inès Bouaziz Daoud & Mohamed Ali Omri, 2011. "Divergences comptabilité - fiscalité, gestion fiscale et gestion des résultats en Tunisie : les nouveaux défis," Post-Print hal-00646800, HAL.
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KeywordsAugmentation de capital; accruals discrétionnaires; DPS; effet réversif de la gestion des résultats comptables; efficience des marchés financiers;
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