Campus Universitaire de la Manouba
Manouba 2010, 2010
University of Manouba - Gestion
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Real earnings management, IPO failure risk, Governance attributes
Conditional conservatism; High-technology; Low-technology; Contracting; Litigation risk; Taxation.
Sarbanes-Oxley, Bank, Loan loss provision, Market valuation
Opportunistic Special Purpose Entities, discretionary accruals, earnings management, firm value
Financial engineering, securitization, defeasance, earnings management, disclosure quality, firm value
Discretionary accruals, efficient capital markets, firm performance
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