Earnings Management and Analyst Coverage Changes Around IFRS Implementation : Evidence from France

Using a sample of French companies listed on the stock index CAC ALL TRADABLE, this paper analyzes the relation among analyst coverage and earnings management. We find that after the introduction of International Financial Reporting Standards (IFRS) and over a period from 2005 till 2011, analysts' coverage and experience reduce the level of earning management

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Year of publication:	2016
Authors:	Abaoub, Ezzeddine
Other Persons:	Nouri, Yosr (contributor)
Publisher:	[2016]: [S.l.] : SSRN
Subject:	Frankreich \| France \| Bilanzpolitik \| Accounting policy \| IFRS \| Finanzanalyse \| Financial analysis

Extent:	1 Online-Ressource (12 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: The International Journal of Business and Finance Research, v. 9 (3) p. 83-94, 2015 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2015 erstellt
Classification:	G29 - Financial Institutions and Services. Other
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013003758