The purpose of this paper is to investigate whether political connections in Tunisia give firms advantages such us easy access to external financing and tax benefits and/or force them to spend more on employment. In addition, we show if political connections affect accounting and market...

The income smoothing purposes tend to vary across firms and countries depending on firms characteristics and environment. Following an overview of hypotheses, the empirical analysis investigates whether the tendency of bank managers to convey private information over income smoothing depend on...