Disclosure frequency and earnings management: An analysis in the Tunisian context

Abstract

The aim of this paper is to study the relationship between information disclosure by quoted Tunisian firms and earnings’ management. Our survey has been achieved on a sample of 19 firms listed in the Tunis stock exchange over a period spanning from 1999 to 2008. The results confirm the existence of a negative and significant relationship between disclosure by firms which constitute this study’s sample and earnings management. This study’s survey shows that information disclosure related to financial decisions and performances constitute a constraint to the proliferation of earnings’ management. Key words: Disclosure frequency, financial information, disclosure score, earnings management, transparency.

Cite this work

No public copy is stored for this record, so only the metadata is cited.

Stored only when both papers are in the corpus — 21 citations exist upstream.

Papers that cite the same references — the relational fallback while embeddings are still backfilling.