Does Dividend Policy Affect Earnings Management?Evidence From France  

作　　者：Olfa Ben Salah Anis Jarboui 

机构地区：[1]University of Sfax,Sfax,Tunisia

出　　处：《Journal of Modern Accounting and Auditing》2022年第1期33-43,共11页现代会计与审计（英文版）

摘　　要：The objective of this paper is to examine the impact of the dividend policy on earnings management in France.Note that in recent years,research on the determinants of earnings management has multiplied.However,little work has really looked into this issue.The empirical research is based on a sample made up of French companies listed on the CAC All Tradable index for the period 2008-2015.The empirical results show that the dividend policy is a determinant of earnings management in the French context.

关 键 词：dividend policy earnings management French context 

分 类 号：C92[社会学—人口学]