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Daniel Zéghal Sonda Chtourou Yosra Mnif Sellami 《Journal of International Accounting, Auditing and Taxation》2011,20(2):61-72
This paper examines whether mandatory adoption of international accounting standards, IAS/IFRS, by French companies is associated with lower earnings management. In addition, the impact of six factors that may be related to earnings management level are also considered: the independence and the efficiency of the board of directors, the separation of roles of CEO and Chairman of the board, the existence of an independent audit committee, the existence of block shareholders, the quality of the external audit and the listing on foreign financial markets.Based on a sample of 353 French listed groups relating to the period 2003–2006, our results show that the mandatory adoption of IAS/IFRS is associated with a reduction in the earnings management level. In addition, the independence and the efficiency of the board of directors, the existence of an independent audit committee, the existence of block shareholders, the quality of the external audit and the listing on foreign financial markets are important factors for enforcement of IAS/IFRS in France. Mandatory adoption of IAS/IFRS has decreased earnings management level for companies with good corporate governance and those that depend on foreign financial markets. 相似文献
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This study investigates how consumer attitudes toward advertising in general affect their attitudes toward online advertising. It also investigates the moderating role of the personality traits of introversion and extroversion in explaining this relationship. An online survey is used to collect data from a convenience sample of 244 respondents living in Canada. Results show that attitude toward advertising in general has a positive and significant impact on attitude toward online advertising. Introversion is found to have no moderating impact on the relationship between both attitudes. However, extroversion moderates this relationship. 相似文献
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