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Employee share ownership and the nature of earnings management

Author

Listed:
  • Joseph Abdelnour

    (ESSCA Research Lab - ESSCA - Ecole Supérieure des Sciences Commerciales d'Angers)

  • Nicolas Aubert

    (CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille - AMU - Aix Marseille Université - UTLN - Université de Toulon, AMU IAE - Institut d'Administration des Entreprises (IAE) - Aix-en-Provence - AMU - Aix Marseille Université)

  • Domenico Campa

    (IUM - International University of Monaco)

Abstract

Using a sample of French listed companies, this article investigates whether employee share ownership (ESO) plays a role on the nature of earnings management (EM). Moreover, we aim to explore the documented ambiguous effects of EM and ESO on information asymmetry. Using an agency theory approach, we first observe that, in general, French companies use EM opportunistically rather than for informative purposes. Then, we find that ESO mitigates EM by 1) reducing the overall EM level and 2) making EM less opportunistic and more beneficial for the company.

Suggested Citation

  • Joseph Abdelnour & Nicolas Aubert & Domenico Campa, 2024. "Employee share ownership and the nature of earnings management," Post-Print hal-04706859, HAL.
    • Handle: RePEc:hal:journl:hal-04706859
    DOI: 10.1080/02692171.2024.2406345
    Note: View the original document on HAL open archive server: https://hal.science/hal-04706859v1
    as

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