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La Gestion Des Resultats Dans Les Banques Tunisiennes : Vers Une Gestion Reelle

Author

Listed:
  • Sarra Hamza Elleuch

    (LIGUE - ISCAE)

  • Neila Taktak Boulila

    (DEFI - ESSECT - Ecole Supérieure des Sciences Economiques et Commerciales de Tunis - Université de Tunis)

Abstract

The purpose of this paper is to study the earnings management practiced by Tunisian banks under an economic context characterized by significant changes. The methodology used is based on qualitative and quantitative approaches. The results show that Tunisian banks use less discretionary loan loss provisions to manage earnings. As a result, banks are increasingly moving towards the real earnings management b

Suggested Citation

  • Sarra Hamza Elleuch & Neila Taktak Boulila, 2009. "La Gestion Des Resultats Dans Les Banques Tunisiennes : Vers Une Gestion Reelle," Post-Print halshs-00459371, HAL.
    • Handle: RePEc:hal:journl:halshs-00459371
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459371
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    References listed on IDEAS

    as
    1. Daniel Perez & Vicente Salas-Fumas & Jesus Saurina, 2008. "Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes," European Accounting Review, Taylor & Francis Journals, vol. 17(3), pages 423-445.
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    Full references (including those not matched with items on IDEAS)

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