文档介绍：文献信息标题:ountingPracticesandEarningsManagement作者:Toukabri,Mohamed;Jilani,PrFaouzi;Jemaa,OlfaBen出版物名称:JournalofBusinessStudiesQuarterly卷:5期:3页:99-112页数:14出版年份:2014出版日期:Mar2014年份:2014出版商:JournalofBusinessStudiesQuarterly(JBSQ)出版地:Antioch出版物国家/地区:UnitedStates出版物主题:ountingPracticesandEarningsManagementToukabri,Mohamed;Jilani,PrFaouzi;Jemaa,ruals・Morespecifically,thisarticleanalyzestheimpactofagencyproblempractice,,accordingtotheagencytheory,wesuggestthatdirectorsactintheirowninterestswhenthereisanagencyproblem,umulationofdiscretionaryspendingtomaximizetheirbonuses•Inaddition,paniesinsocialresponsibilityactivitiesmitigatesagencyproblem・However,,andontheotherhand,:EarningsManagement,corporatesocialdisclosure,Stakeholders,,accountinginformationfacilitatesnotonlytodifferentiatethebetter-performingfirmsfrompoorperfonners,butalsotohelpefficientresourcedistributionandthedecision(HealyandWahlen,1999).Though,inpractice,owingtoinformationasymmetryandflawedauditing,managersmayimplementsomediscretionindeterminingprofitsasaraisonoftheinducementfromcapitalmarkets,contractualmeasures,andregulatoryreflections(HealyandWahlen,1999).paniesandexternalstakeholders・Asoftraditionalperspective,panies,withinformationasymmetry,providesasopportunisticactionsofthemanagers,,accountingprofit,panyandtheshareholders,thus,,shareholderscanmakenon-optimalfinancialandoperationaldecisions,,inasecondsection,attentionisfoc