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Earnings Management And Analyst Coverage Changes Around Ifrs Implementation: Evidence From France

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  • Ezzeddine Abaoub
  • Yosr Nouri

Abstract

Using a sample of French companies listed on the stock index CAC ALL TRADABLE, this paper analyzes the relation among analyst coverage and earnings management. We find that after the introduction of International Financial Reporting Standards (IFRS) and over a period from 2005 till 2011, analysts’ coverage and experience reduce the level of earning management

Suggested Citation

  • Ezzeddine Abaoub & Yosr Nouri, 2015. "Earnings Management And Analyst Coverage Changes Around Ifrs Implementation: Evidence From France," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 9(3), pages 83-94.
    • Handle: RePEc:ibf:ijbfre:v:9:y:2015:i:3:p:83-94
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Analyst Coverage; Analyst Experience; Discretionary Accruals; French; IFRS Standards;
    All these keywords.

    JEL classification:

    • G29 - Financial Economics - - Financial Institutions and Services - - - Other

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