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Earnings Management, the Influence of Size, Indebtedness and Performance: The Case of Moroccan Listed Companies

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Earnings Management, the Influence of Size, Indebtedness and Performance: The Case of Moroccan Listed Companies


Baghar Nezha

https://doi.org/10.31142/ijtsrd21387



Baghar Nezha "Earnings Management, the Influence of Size, Indebtedness and Performance: The Case of Moroccan Listed Companies" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-2, February 2019, pp.712-719, URL: https://www.ijtsrd.com/papers/ijtsrd21387.pdf

This study attempts to contribute to the research literature in the field of management of earnings results and how it is put into practice by Moroccan listed companies. The main question that the paper attempted to investigate is whether these companies’ managers use accounting results management in an opportunistic way. The study was conducted on a sample of 54 companies on the Casablanca Stock Exchange between 2014 and 2016.The findings indicate that the guarantee of a stock market valuation to influence investors’ decisions is not at the heart of results management in Moroccan listed companies. Nevertheless, the importance of the size factor and the satisfaction of the conditions imposed by the creditors to justify the level of the discretionary behavior of the managers in terms of accounting and financial information are noteworthy.

Accounting, Moroccan listed companies, Results management, political finance, Size, Stock exchange performance.


IJTSRD21387
Volume-3 | Issue-2, February 2019
712-719
IJTSRD | www.ijtsrd.com | E-ISSN 2456-6470
Copyright © 2019 by author(s) and International Journal of Trend in Scientific Research and Development Journal. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)

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