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La Gestion Des Resultats Dans Les Banques Tunisiennes : Vers Une Gestion Reelle
| Content Provider | Semantic Scholar |
|---|---|
| Author | Elleuch, Sarra Hamza Boulila, Neila Taktak |
| Copyright Year | 2009 |
| 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 |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://halshs.archives-ouvertes.fr/halshs-00459371/document |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |