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Governance and management of income: an empirical study in the Tunisian context

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  1. General Introduction
  2. Review of the management theory of profit
    1. Management issue statement
    2. The motivation of the management statement
    3. Methods of management estimates result
  3. The impact of governance mechanisms on the management result
    1. Theoretical foundation of concept of governance
    2. Board and management statement
    3. Audit and performance management
    4. Research addressing the impact of governance mechanisms on the management of results
  4. Governance & Management Result empirical study in the Tunisian context
    1. Research Methodology
    2. Presentation of the sample
    3. Analysis of questionnaire

Through this research, one can define the concepts and theories of management results in the first chapter. In the second chapter, it will address the impact of governance mechanisms on the management statement.

Finally, it will address this problem through an empirical study in the Tunisian context by focusing on the following topics: 1 - The degree of flexibility and standardization of Tunisian creative accounting 2 - Does the choice of accounting methods and conventions serve as an instrument of management result by the Tunisian leader? 3 - The role of control mechanisms and institutional management in limiting income management. This will administer a questionnaire to a sample of accountants to empirically validate the research hypotheses.

Since the wave of financial scandals that hit U.S. stock markets and the collapse of prestigious companies that were the pride of American managerial system, the attention of politicians and academics was turned to the study of the phenomenon of management result.

The concept of "management result" is at the heart of the debate in corporate governance because the result of these accounting scandals now lives a real crisis of legitimacy. In this regard, an infinite number of studies have been addressed with the overriding concern is to improve the quality of accounting information to publish financial reporting quality.

Thus the first attempts have focused on managing results. The results are defined earning management as "a deliberate intervention in directing the process of presenting financial information in order to capture personal gain. "

In order to define the crisis of investor confidence following there cent cases (Enron, World Com, Vivendi, Batam), The United States, France, Tunisia engage in institutional and legal reforms.

Indeed, the U.S. Sarbanes-Oxley is to improve the reliability of financial statements by the provisions that seek primarily to increase the liability of directors and to strengthen the independence of auditors as well in France and Tunisia by laws on financial security.

From a conceptual point of view, the concept of performance management is still a very interesting topic that growing interest.This concept holds that interest to the scene of the current U.S. Studies show that the level of U.S. firms, the manipulation of accounting results has become a commonly accepted practice.

Starting from such a situation, the existing literature has identifiedseveral definitions of earnings management, among which we can look to that reported that "managing for results is a distortion in the application of generally accepted accounting principles but the application of principles fundamentally failed ".

Indeed, results management occurs when managers use their discretionary latitude in the process of financial accounting and structuring transactions to alter financial statements or to mislead some stakeholders on the economic performance of the company, or to influence contractual issues that rely on accounting numbers.

As explained the accounting choices made by managers can have a significant impact on the quality of the information content and influence subsequent decisions of stakeholders.

The term "accounting choice" is defined as any decision whose primary purpose is to influence (in form and substance) the reports produced by the accounting system, including financial statements prepared in accordance with GAAP, tax returns or other documents to be filed by regulation.

Tags: an empirical study in the Tunisian context; governance and management of income.

[...] Finally, we will address this issue through an empirical study in the Tunisian context, focusing on the following topics: The degree of flexibility and standardization in Tunisian creative accounting 2 The choice of accounting methods and management tool- a statement by the leader of Tunisia 3The role of control mechanisms and institutional management in limiting income management We will administer a questionnaire to a sample of accountants to empirically validate the research hypotheses. Chapter Review of the management theory of profit Introduction The wave of financial scandals hit U.S. [...]


[...] We have proposed through an empirical study in the Tunisian context to study first, the degree of flexibility and standardization: Tunisian creative accounting. Secondly, the choice of accounting conventions acts as an instrument of management by Tunisian leader results? Finally, we examined the role of control mechanisms and institutional management in limiting management result. We tested our hypotheses through a questionnaire sent to the accounting of Tunis. We came to several conclusions. However, our study as any research represents some limitations. [...]


[...] Chapter III: Governance & Management Result empirical study in the Tunisian context Introduction As part of our empirical study we will focus on the management of results by the accounting rules which is commonly known as "Creative accounting" or "imaginative accounting". It is a set of processes that handle the accounts of the company. The concept and process of "creative accounting" have had moments of glory from the 1980s until the late twentieth century and was also the era of privatization and merger of financial market liberalization , the new economy and - consequently - the skyrocketing stock prices.The notion of "creativity" evokes positive connotations surrounding the perception of financial markets at that time in the context of that time, financial engineering and accounting could only be leased, at least by the unbelievers.The stock market crisis and the new economy at the end of the twentieth century have shown that this creativity could be dishonest and financial misinformation can be planned, widely. [...]

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