The Effects of Governance Mechanisms On the Financial Information Quality

Ramzi Belhadj ； Amina Omrane ； Boutheina Regaieg

《Communications of the IBIMA》 2016卷 (2016/12) Pp. 1-17

https://doi.org/10.5171/2016.187526

摘要

This study investigates the impact of some mechanisms corporate governance, in this case, the Board of Directors and its characteristics, the auditing quality and ownership structure, on the earnings management. For this purpose, we used a sample of 16 Tunisian listed companies. The earning management was operationalized by the level of the discretionary accruals. Besides, another variable relative to the company's size was used. When looking at the achieved results, we highlight that that earning management is positively related to the ownership structure and the size of the company. However, no association was found between the Board of Directors, the quality of audit on the one hand, and the level of the discretionary accruals on the other hand.

關鍵字

earnings management ； discretionary accruals ； board of directors ； ownership structure ； company size