The determinents of accruals based earnings management :case of listed Moroccan companies

Sanae Hoummani; Said Radi

doi:10.14419/ijaes.v6i1.8538

Article Details

The determinents of accruals based earnings management :case of listed Moroccan companies

Authors:

Sanae Hoummani | Said Radi

Publisher:

Science Publishing Corporation

Journal:

International Journal of Accounting and Economics Studies Vol.6 Issue 1, pp.1-7

Document Type:

Article

Publication Date:

4/2017

Document Language:

English

Document ID (Org No.):

2001385838

pISSN:

2309-4508

DOI:

10.14419/ijaes.v6i1.8538

Keywords:

Corporate Governance

Abstract:

 This article aims to identify the determinants of accruals based earning's management in Moroccan listed companies. On one hand, it examines the relation between discretionary accruals as the measure of earning's management and what literature documents as incentives to this practice, in particular, politico-contractual motivations, the avoidance of losses and earnings decreases and growth opportunities. On the other hand, it investigates whether corporate governance mechanisms may constrain management's opportunistic behaviors. The empirical results provide evidence that managers manipulate earnings in the presence of losses and, that growing firms is more likely to engage in earning's management. In terms of constraining factors, our findings indicate a negative relation between discretionary accruals and both institutional and concentrated ownership. Thus, we suggest that these shareholders play an effective role on monitoring managers.

Article Details

The determinents of accruals based earnings management :case of listed Moroccan companies

Authors: Sanae Hoummani | Said Radi

Publisher: Science Publishing Corporation

Journal: International Journal of Accounting and Economics Studies Vol.6 Issue 1, pp.1-7

Document Type: Article

Publication Date: 4/2017

Document Language: English

Document ID (Org No.): 2001385838

pISSN: 2309-4508

DOI: 10.14419/ijaes.v6i1.8538

Corporate Governance

Issues

Authors:

Sanae Hoummani | Said Radi

Publisher:

Science Publishing Corporation

Journal:

International Journal of Accounting and Economics Studies Vol.6 Issue 1, pp.1-7

Document Type:

Article

Publication Date:

4/2017

Document Language:

English

Document ID (Org No.):

2001385838

pISSN:

2309-4508

DOI:

10.14419/ijaes.v6i1.8538