Earnings management through real activities versus accounting techniques: literature review

A Zgarni, H Fedhila - International Journal of Business …, 2022 - inderscienceonline.com
Crises and financial scandals have not ceased to recur in the last two decades. A major
cause of these facts is earnings management. This research aims to study the explanatory …

Board characteristics, external auditing quality and earnings management: Evidence from the Tunisian banks

NB Taktak, I Mbarki - Journal of Accounting in Emerging …, 2014 - ingentaconnect.com
Purpose‐The purpose of this paper is to examine the impact of board characteristics and
external audit quality on earnings management among major Tunisian banks over the …

Board characteristics, external auditing quality and earnings management: Evidence from the Tunisian banks

N Boulila Taktak, I Mbarki - Journal of Accounting in Emerging …, 2014 - emerald.com
Purpose–The purpose of this paper is to examine the impact of board characteristics and
external audit quality on earnings management among major Tunisian banks over the …

Earnings management and evolution of the banking regulation: The case of Tunisian banks following the IMF recommendations

SH Elleuch, NB Taktak - Journal of Accounting in Emerging …, 2015 - emerald.com
Purpose–The purpose of this paper is to examine the earnings management practices of
Tunisian banks after the publication of the first International Monetary Fund (IMF) report …

[PDF][PDF] Corporate social responsibility and firm financial performance: Bangladeshi listed pharmaceutical companies

M Rahman, S Chowdhury, SZA Rasid - International Journal of …, 2020 - academia.edu
The paper aims to investigate empirically the impact of corporate social responsibility (CSR)
on financial performance in Bangladeshi listed pharmaceuticals companies. The paper uses …

Board composition and non-Performing loans among commercial Banks in Tanzania

G Budotela, G Mmari, N Towo - Journal of Accounting Research …, 2023 - jurnal.usk.ac.id
Objective–This paper investigates the effect of board composition on non-performing loans
(NPLs) for a sample of 31 commercial banks in Tanzania. Design/methodology–A …

[PDF][PDF] The roles of earning management, capital management and banks specific factors in estimating loan loss provisions: Evidence from Malaysia and Indonesia

MSHB Bacho, RU Mohammad, I Bujang - The Business and …, 2019 - cberuk.com
A good banking system is principally very vital because it would facilitate the companies with
financial resources and this system relies heavily on the performance of non-performing …