@incollection{,
	
					
					
					15ABF7DD89E5B51A0F7FF4C9C69FE7A0
				,
	author={{Ben SaanounImen} and {FSEG Nabeul}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1433746
}

@incollection{b0,
	
	
		,
	title={{« CEO stock option awards and the timing of corporate voluntary disclosures}}
		,
	author={{
			DAboody
		} and {
			RKaznik
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			29
			1
			
			,
	year={2000}
		
	

}

@incollection{b1,
	
	
		,
	title={{A rent-protection theory of corporate ownership & control}}
		,
	author={{
			LBebchuk
		}}
	
	
		,
	booktitle={{WorkingPaper 7203}}
				
			,
	year={1999}
		
		
			National Bureau of EconomicResearch, Harvard University
		
	

}

@book{b2,
	
	
		,
	title={{« The relation between incentives to avoid debt covenant default and insider trading}}
		,
	author={{
			MDBeneish
		} and {
			EPress
		} and {
			MVargus
		}}
		
		
		
		
			,
	year={2001}
		
	

}

@incollection{b3,
	
	
		,
	title={{«Private benefits of control and earnings management: the case of French listed companies}}
		,
	author={{
			BenSaanoun
		} and {
			I
		} and {
			RiahiyBen Arab
		} and {
			M
		}}
		
		
		
	
	
		,
	journal={{European Journal of Business and Social Sciences}}
		
			2
			3
			
			,
	year={2013a}
		
	

}

@incollection{b4,
	
	
		,
	title={{« CEO incentives and earnings management}}
		,
	author={{
			DBergstressera
		} and {
			TPhilippon
		}}
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			80
			
			,
	year={2006}
		
	

}

@incollection{b5,
	
	
		,
	title={{« Diversification's effect on firm value}}
		,
	author={{
			ABerger
		} and {
			EOfek
		}}
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			37
			1
			
			,
	year={1995}
		
	

}

@book{b6,
	
	
		,
	author={{
			TBiebuyck
		} and {
			AChapelle
		} and {
			ASzafarz
		}}
		
		
		,
	title={{« Les leviers de contrôle des actionnaires majoritaires}}
				
			,
	year={2005}
		
		
			Université Libre de Bruxelles
		
	

}

@book{b7,
	
	
		,
	title={{Pyramidal Groups and Separation between Ownership and Control in Italy}}
		,
	author={{
			MarcelloBianchi
		} and {
			MagdaBianco
		} and {
			LucaEnriques
		} and {
			; «Ownership
		}}
		
		
		
		
			,
	year={1997}
			,
	publisher={European Corporate Governance Network}
		
	

}

@incollection{b8,
	
	
		,
	title={{Executive compensation and short-termist behavior in speculative markets}}
		,
	author={{
			PBolton
		} and {
			JScheinkman
		} and {
			WXiong
		}}
		
		
	
	
		,
	journal={{Review of EconomicStudies}}
		
			73
			
			,
	year={2006}
		
	

}

@incollection{b9,
	
	
		,
	title={{« Stakeholders' implicit claims and accounting method choice}}
		,
	author={{
			RMBowen
		} and {
			LDucharme
		} and {
			DShores
		}}
		
		
	
	
		,
	journal={{Jounal of Accounting and Economics}}
		
			20
			
			,
	year={1995}
		
	

}

@book{b10,
	
	
		,
	title={{« Gestion du bénéfice et gouvernement d'entreprise : une étude empirique », Thèse de doctorat, Faculté des sciences de l'administration}}
		,
	author={{
			MSChtourou
		}}
		
			,
	year={2000}
		
		
			Université Laval Québec
		
	

}

@incollection{b11,
	
	
		,
	title={{Dominant shareholders, corporate boards, & corporate value: A cross-country analysis}}
		,
	author={{
			JDahya
		} and {
			ODimitrov
		} and {
			JMcconnell
		}}
		
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			87
			
			,
	year={2008}
		
	

}

@book{b12,
	
	
		,
	title={{« Le risque de faillite modifie-t-il la politique comptable ? », Cahier de recherche}}
		,
	author={{
			CDjama
		}}
		
			,
	year={2003. 2003}
			156
			,
	address={Louvain, IAE Toulouse}
		
	

}

@incollection{b13,
	
	
		,
	title={{« Causes and consequences of earnings manipulation and analysis of firms subject to enforcement by the SEC »}}
		,
	author={{
			PDechow
		} and {
			RSloan
		} and {
			ASweeney
		}}
		
		
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			13
			1
			
			,
	year={1996}
		
	

}

@incollection{b14,
	
	
		,
	title={{« Earnings management and corporate ownership structure: An examination of extraordinary item reporting}}
		,
	author={{
			SDempsey
		} and {
			HHunt
		} and {
			NSchroeder
		}}
		
		
	
	
		,
	journal={{Journal of Business Finance and Accounting}}
		
			20
			
			,
	year={1993}
		
	

}

@incollection{b15,
	
	
		,
	title={{« Agency problems, equity ownership, and corporate diversification}}
		,
	author={{
			DJDenis
		} and {
			DDenis
		} and {
			ASarin
		}}
		
		
	
	
		,
	journal={{Journal of Finance}}
		
			52
			1
			
			,
	year={1997}
		
	

}

@incollection{b16,
	
	
		,
	title={{Simultaneous Determination of Firm Leverage and Private Benefits of Control in French Firms}}
		,
	author={{
			RDjebali
		} and {
			ABelanes
		} and {
			AOmri
		}}
		
		
	
	
		,
	journal={{International Journal of Economics and Finance}}
		
			,
	year={2012}
		
	

}

@incollection{b17,
	
	
		,
	title={{Earnings management in an overlapping generations model}}
		,
	author={{
			RDye
		}}
	
	
		,
	journal={{Journal of Accounting Research}}
		
			26
			2
			
			,
	year={1988}
		
	

}

@book{b18,
	
	
		,
	title={{Gestion des résultats et stratégie de diversification Revue française de gestion -N° 187}}
		,
	author={{
			AElmir
		} and {
			SEt Seboui
		}}
		
		
			,
	year={2008. 2008}
			
		
	

}

@incollection{b19,
	
	
		,
	title={{The ultimate ownership of Western European corporations}}
		,
	author={{
			MFaccio
		} and {
			LhpLang
		}}
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			65
			
			,
	year={2002}
		
	

}

@book{b20,
	
	
		,
	title={{Separation of Ownership from Control: An Analysis of Ultimate Ownership in Western Europe}}
		,
	author={{
			MFaccio
		} and {
			HLang
		} and {
			P
		}}
		
		
		
			,
	year={2000}
		
		
			Chinese University of Hong Kong
		
	

}

@incollection{b21,
	
	
		,
	title={{Takeover bids, the free-rider problem & the theory of the corporation}}
		,
	author={{
			SJGrossman
		} and {
			ODHart
		}}
		
	
	
		,
	journal={{Bell Journal of Economics}}
		
			11
			
			,
	year={1980}
		
	

}

@incollection{b22,
	
	
		,
	title={{« A review of the earnings management literature and its implications for standard setting}}
		,
	author={{
			PMHealy
		} and {
			JMWahlen
		}}
		
	
	
		,
	booktitle={{Accounting Horizons}}
				
			,
	year={1999}
			13
			
		
	

}

@incollection{b23,
	
	
		,
	title={{« Agency costs of the free cash flow, corporate finance and takeovers}}
		,
	author={{
			MCJensen
		}}
	
	
		,
	journal={{American Economic Review}}
		
			76
			2
			
			,
	year={1986}
		
	

}

@incollection{b24,
	
	
		,
	title={{Ownership and Voting Power in France}}
	
	
		,
	booktitle={{Opacité De L'information Et Gestion Des Résultats 11. Bloch, Laurence and Kremp}}
				,
	editor={
			BechtBarca
		}
		Elizabeth
		
			,
	year={2001}
		
	

}

@incollection{b25,
	
	
		,
	title={{« Earnings management during import relief investigations}}
		,
	author={{
			JJones
		}}
	
	
		,
	journal={{Journal of Accounting Research}}
		
			29
			2
			
			,
	year={1991}
		
	

}

@incollection{b26,
	
	
		,
	title={{Global/industrial diversification and analyst herding}}
		,
	author={{
			CKim
		} and {
			CPantzalis
		}}
		
	
	
		,
	journal={{Financial Analysts Journal}}
		
			59
			2
			
			,
	year={2003}
		
	

}

@incollection{b27,
	
	
		,
	title={{« Performance matched discretionary accruals}}
		,
	author={{
			SPKothari
		} and {
			AJLeone
		} and {
			CEWasley
		}}
		
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			39
			1
			
			,
	year={2005}
		
	

}

@incollection{b28,
	
	
		,
	title={{« Audit committee, board of director characteristics, and earnings management}}
		,
	author={{
			AKlein
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			33
			
			,
	year={2002}
		
	

}

@incollection{b29,
	
	
		,
	title={{The Diversification discounts : Cash flows vs returns}}
		,
	author={{
			OLamont
		} and {
			CPolk
		}}
		
	
	
		,
	journal={{Journal of Finance}}
		
			6
			
			,
	year={2001}
		
	

}

@incollection{b30,
	
	
		,
	author={{
			GRNiehaus
		}}
	
	
		,
	booktitle={{Ownership structure and inventory method choice}}
				
			,
	year={1989}
			64
			
		
	

}

@book{b31,
	
	
		,
	title={{« Audit committees, corporate governance and auditor litigation », working paper}}
		,
	author={{
			YPark
		}}
		
			,
	year={2000}
		
		
			University of Illinois Chicago
		
	

}

@incollection{b32,
	
	
		,
	title={{Board monitoring and earnings management: Do outside director's influence abnormal accruals}}
		,
	author={{
			KVPeasnell
		} and {
			PFPope
		} and {
			SYoung
		}}
		
		
	
	
		,
	journal={{Journal of Business Finance &Accounting}}
		
			32
			
			,
	year={2005}
		
	

}

@incollection{b33,
	
	
		,
	title={{« External auditors, audit committees and earnings management in France}}
		,
	author={{
			CPiot
		} and {
			RJanin
		}}
		
	
	
		,
	journal={{European Accounting Review}}
		
			16
			2
			
			,
	year={2007}
		
	

}

@incollection{b34,
	
	
		,
	title={{Information asymmetry and earnings management: some evidence}}
		,
	author={{
			VJRichardson
		}}
	
	
		,
	journal={{Review of Quantitative Finance and Accounting}}
		
			15
			
			,
	year={2000}
		
	

}

@incollection{b35,
	
	
		,
	title={{« Management entrenchment: The case of management specific investments}}
		,
	author={{
			AShleifer
		} and {
			RWVishny
		} and {
			Bowen
		}}
		
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			25
			1
			
			,
	year={1989. 2007}
		
	

}

@incollection{b36,
	
	
		,
	title={{Does competition destroy ethical behavior?}}
		,
	author={{
			AShleifer
		}}
	
	
		,
	journal={{The American Economic Review}}
		
			94
			
			,
	year={2004}
		
	

}

@incollection{b37,
	
	
		,
	title={{The mythical benefits of shareholder control}}
		,
	author={{
			LStout
		}}
	
	
		,
	journal={{Virginia Law Review}}
		
			93
			
			,
	year={2007}
		
	

}

@incollection{b38,
	
	
		,
	title={{« Earnings management and the long run market performance of initial public offerings}}
		,
	author={{
			S?Teoh
		} and {
			?Welch
		} and {
			?JWong
		}}
		
		
	
	
		,
	journal={{The Journal of Finance}}
		
			53
			6
			
			,
	year={1998b}
		
	

}

@incollection{b39,
	
	
		,
	title={{« Managerial ownership, accounting choices, and informativeness of earnings}}
		,
	author={{
			TDWarfield
		} and {
			JJWild
		} and {
			KLWild
		}}
		
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			20
			1
			
			,
	year={1995}
		
	

}

@incollection{b40,
	
	
		,
	title={{« Good timing: CEO stock option awards and company new announcements}}
		,
	author={{
			DYermack
		}}
	
	
		,
	journal={{Journal of Finance}}
		
			52
			2
			
			,
	year={1997}
		
	

}

@incollection{b41,
	
	
		,
	title={{}}
	
	
		,
	journal={{Accounting and Economics}}
		
			3
			2
			
		
	

}

@book{b42,
	
	
		,
	title={{« An income strategy approach to the positive theory of accounting standard setting/choice}}
		,
	author={{
			OpacitéDe L ; Zmijewski
		} and {
			MEHagerman
		} and {
			RL
		}}
		
		
		
			,
	year={1981}
		
	
	,
	note={information Et Gestion Des Résultats 42}

}