The moderating effect of audit quality on the relation between shareholder activism and earnings management: Evidence from France
作者: Souha Bouaziz Siala Anis Jarboui
刊名: The Contemporary Economics, 2019, Vol.13 (1), pp.63-78
来源数据库: University of Finance and Management
原始语种摘要: Abstract(#br)The present paper aims to provide empirical evidence regarding the impact of shareholder activism on earnings management. Specifically, it is focused on investigating the moderating role of an external governance mechanism such as external audit quality. Based on a sample of French companies listed on the French stock market index (SBF 120 index) from 2008 to 2012, we apply several multiple regressions using a standard methodology devised by Aiken and West (1991). We find that external audit quality plays a moderating role between shareholder activism and earnings management in such a way that it greatly helps to attenuate the relationship in the presence of high-quality external audits.
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关键词翻译
关键词翻译
  • moderating 减速的
  • earnings 收入
  • activism 能动性
  • shareholder 股东
  • management 管理
  • audit 检查
  • quality 品质
  • between 在中间
  • external 外部的
  • governance 统治方式