@incollection{,
	
					
					
					4AD2CD03145CC5F1C4F29EA87AD503FE
				,
	author={{Dr. SoufieneAssidi} and {Mohamed AliOmri} and {Economics and management of Tunisia.}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}12197383
}

@incollection{b0,
	
	
		,
	title={{CEO Stock Option Awards and the Timing of Voluntary Corporate Disclosures}}
		,
	author={{
			DAboody
		} and {
			RKaznik
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			29
			
			,
	year={2000}
		
	

}

@incollection{b1,
	
	
		,
	title={{The effect of international institutional factors on properties of accounting earnings}}
		,
	author={{
			RBall
		} and {
			SKothari
		} and {
			ARobin
		}}
		
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			29
			
			,
	year={2000}
		
	

}

@incollection{b2,
	
	
		,
	title={{International Accounting Standards and Accounting Quality}}
		,
	author={{
			MBarth
		} and {
			LangMLandsman
		}}
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			46
			
			,
	year={2008}
		
	

}

@book{b3,
	
	
		,
	title={{}}
		,
	author={{
			IBaslam
		} and {
			Haw
		}}
		
		
	

}

@incollection{b4,
	
	
		,
	title={{Montated Accounting changes and managerial discretion}}
		,
	author={{
			SLilien
		} and {
			B
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			20
			
			,
	year={1995}
		
	

}

@incollection{b5,
	
	
		,
	title={{The information content of security prices}}
		,
	author={{
			WHBeaver
		} and {
			RLambert
		} and {
			DMorse
		}}
		
		
	
	
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	journal={{Journal of Accounting & Economics}}
		
			2
			
			,
	year={1980}
		
	

}

@incollection{b6,
	
	
		,
	title={{Do institutional investors prefer near-term earnings over long-run value?}}
		,
	author={{
			BBushee
		}}
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			18
			
			,
	year={2001}
		
	

}

@book{b7,
	
	
		,
	title={{References IFRS and Information Quality : Cases of CAC 40 Companies}}
				
	

}

@incollection{b8,
	
	
		,
	title={{Financial accounting information and corporate governance}}
		,
	author={{
			Bushee
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			32
			
			,
	year={2001}
		
	

}

@book{b9,
	
	
		,
	author={{
			J.-FCastaa
		} and {
			BColasse
		}}
		
		,
	title={{Juste valeur : enjeux techniques et politiques}}
				
			,
	year={2001}
		
	

}

@incollection{b10,
	
	
		,
	title={{Vers une théorie du gouvernement des entreprises: le gouvernement des entreprises}}
		,
	author={{
			GCharreaux
		}}
	
	
		,
	journal={{Paris Economica}}
		
			
			,
	year={1997}
		
	

}

@book{b11,
	
	
		,
	title={{Mondatory IFRS Adoption Accounting Quality : Evidence from the European Union}}
		,
	author={{
			ChenH QTang
		} and {
			LinY ZJiang
		}}
		
		
		
			,
	year={2009}
		
	

}

@incollection{b12,
	
	
		,
	title={{Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence}}
		,
	author={{
			HLChih
		} and {
			CHShen
		} and {
			FCKang
		}}
		
		
	
	
		,
	journal={{Forthcoming Journal of Business Ethics}}
		
			79
			
			,
	year={2008}
		
	

}

@incollection{b13,
	
	
		,
	title={{Efficient and opportunistic choices of accounting procedures: Corporate control contests}}
		,
	author={{
			AAChristie
		} and {
			JLZimmerman
		}}
		
	
	
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	journal={{The Accounting Review}}
		
			69
			
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	year={1994}
		
	

}

@incollection{b14,
	
	
		,
	title={{Market Reaction to the Adoption of S in Europe}}
		,
	author={{
			SChristopher
		} and {
			EdwardMary
		}}
		
	
	
		,
	journal={{Accounting Review}}
		
			85
			
			,
	year={2010}
		
	

}

@incollection{b15,
	
	
		,
	title={{The timeliness of accounting disclosures in international security markets}}
		,
	author={{
			CConover
		} and {
			Miller R
		} and {
			ASzakmary
		}}
		
		
	
	
		,
	journal={{International Review of accounting}}
		
			,
	year={2008}
		
	

}

@incollection{b16,
	
	
		,
	title={{Applying the Agency and Stakeholder Theories to the Enron Debacle}}
		,
	author={{
			TrusselCulpan
		}}
	
	
		,
	journal={{An Ethical Perspective Business and Society Review}}
		
			110
			
			,
	year={2005}
		
	

}

@incollection{b17,
	
	
		,
	title={{The distribution of earning relative to targets in the European Union}}
		,
	author={{
			HDaske
		} and {
			GGebhardt
		} and {
			SEt Mcleay
		}}
		
		
	
	
		,
	journal={{Accounting & Business Research}}
		
			36
			3
			
			,
	year={2006}
		
	

}

@incollection{b18,
	
	
		,
	title={{Mandatory IFRS reporting around the world:early evidence on the economic consequences}}
		,
	author={{
			HDaske
		} and {
			LuezLHail
		} and {
			VerdiR
		}}
		
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			46
			
			,
	year={2008}
		
	

}

@book{b19,
	
	
		,
	author={{
			HDaske
		} and {
			GGebhardt
		}}
		
		,
	title={{International Financial Reporting Standards and Perceptions of Disclosure Quality Abacus}}
				
			,
	year={2006}
			42
			
		
	

}

@incollection{b20,
	
	
		,
	title={{Internal governance structures and earnings management}}
		,
	author={{
			JDavidson
		} and {
			Goodwin-Stewart
		} and {
			Kent
		}}
		
		
		
	
	
		,
	journal={{Journal Accounting and Finance}}
		
			,
	year={2005}
		
	

}

@incollection{b21,
	
	
		,
	title={{Information Asymmetry and Accounting Conservatism}}
		,
	author={{
			CDargenidou
		} and {
			Mcleay
		} and {
			Buiding
		} and {
			Dr
		}}
		
		
		
	
	
		,
	journal={{Finance & Accounting}}
		
			34
			,
	year={2009}
		
	
	,
	note={Journal of Business}

}

@incollection{b22,
	
	
		,
	title={{Executive incentives and the horizon problem: An empirical investigation}}
		,
	author={{
			PDechow
		} and {
			RSloan
		}}
		
	
	
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			14
			
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}

@book{b23,
	
	
		,
	title={{L'adoption des normes IFRS ameliore-t-elle le contenue informatif des chiffres comptables ?université paris dauphine}}
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	author={{
			PDumontier
		} and {
			RMarghraoui
		}}
		
		
			,
	year={2007}
		
	
	,
	note={working paper}

}

@book{b24,
	
	
		,
	title={{Who blows the wistle on corporate fraud?}}
		,
	author={{
			ADyck
		} and {
			ZingalesLMorse
		}}
		
		
			,
	year={2006}
		
	
	,
	note={Working paper}

}

@incollection{b25,
	
	
		,
	title={{Earnings management in an overlapping generations model, earnings management, and stock market valuation: Evidence from French IPOs}}
		,
	author={{
			RDye
		}}
	
	
		,
	journal={{International Journal of Accounting}}
		
			41
			
			,
	year={1998}
		
	

}

@incollection{b26,
	
	
		,
	title={{Earnings as an Explanatory Variable for Returns}}
		,
	author={{
			PDEaston
		} and {
			TSHarris
		}}
		
	
	
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			29
			
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}

@book{b27,
	
	
		,
	title={{Interpretation and Application of International Accounting Standards}}
		,
	author={{
			BJEpstein
		} and {
			AAMirza
		}}
		
		
			,
	year={1999}
			,
	publisher={Wiley}
			,
	address={New York}
		
	

}

@incollection{b28,
	
	
		,
	title={{The effect of bonus schemes on accounting decisions}}
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	author={{
			PHealy
		}}
	
	
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	journal={{Journal of Accounting and Economics}}
		
			
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	year={1985}
		
	

}

@incollection{b29,
	
	
		,
	title={{Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature}}
		,
	author={{
			PHealy
		} and {
			KPalepu
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			31
			
			,
	year={2001}
		
	

}

@incollection{b30,
	
	
		,
	title={{The economic consequences of accounting choice}}
		,
	author={{
			RWHolthausen
		} and {
			RWLeftwich
		}}
		
	
	
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			5
			
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}

@book{b31,
	
	
		,
	title={{Market Reaction to and Valuation of IFRS Reconciliation Adjustments:the Bottom Line working paper}}
		,
	author={{
			SerafeimHorton
		}}
		
			,
	year={2009}
		
	

}

@book{b32,
	
	
		,
	title={{Security Analyst Networks, Performance and Career Outcomes Working paper}}
		,
	author={{
			JHorton
		} and {
			GSerafeim
		}}
		
		
			,
	year={2009}
		
	

}

@incollection{b33,
	
	
		,
	title={{Financial statement effects of adopting international accounting standards: The case of Germany}}
		,
	author={{
			MHung
		} and {
			KSubramanyam
		}}
		
	
	
		,
	journal={{Review of Accounting Studies}}
		
			1
			
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	year={2007}
		
	

}

@incollection{b34,
	
	
		,
	title={{Does corporate diversification exacerbate or mitigate earning management?}}
		,
	author={{
			PJiraporn
		} and {
			YKim
		} and {
			IMathur
		}}
		
		
	
	
		,
	journal={{International Review of Financial Analysis}}
		
			17
			
			,
	year={2008}
		
	

}

@book{b35,
	
	
		,
	title={{Is earnings management opportunistic or beneficial ? An agency theory}}
		,
	author={{
			PJiraporn
		} and {
			GMiller
		} and {
			SYoon
		} and {
			YKim
		}}
		
		
		
		
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	year={2008}
			17
			
		
	

}

@incollection{b36,
	
	
		,
	title={{Performance Matched Discretionary Accrual Measures}}
		,
	author={{
			SP.; AKothari
		} and {
			CLeone
		} and {
			Wasley
		}}
		
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			39
			
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	year={2005}
		
	

}

@incollection{b37,
	
	
		,
	title={{Bond Covenants and Changes in Accounting Policy: Canadian Evidence}}
		,
	author={{
			RLabelle
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			23
			
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	year={1990}
		
	

}

@incollection{b38,
	
	
		,
	title={{Contracting theory and Accounting}}
		,
	author={{
			RLambert
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			32
			
			,
	year={2001}
		
	

}

@incollection{b39,
	
	
		,
	title={{Cash flow and investment: evidence from internal capital markets}}
		,
	author={{
			OLamont
		}}
	
	
		,
	journal={{Journal of Finance}}
		
			52
			
			,
	year={1997}
		
	

}

@incollection{b40,
	
	
		,
	title={{On the relationship between voluntary disclosure, earnings smoothing the value-relevance of earnings}}
		,
	author={{
			PLa Pointe
		} and {
			DCormier
		}}
		
	
	
		,
	journal={{The European Accounting Review}}
		
			15
			
			,
	year={2006}
		
	

}

@incollection{b41,
	
	
		,
	title={{Law and finance}}
		,
	author={{
			LaPorta
		} and {
			RLopez-De-Silanes
		} and {
			FShleifer
		} and {
			AVishny
		} and {
			R
		}}
		
		
		
		
	
	
		,
	journal={{Journal of Political Economy}}
		
			106
			
			,
	year={1998}
		
	

}

@book{b42,
	
	
		,
	title={{Board committees, CEO compensation, and earnings management}}
		,
	author={{
			CLaux
		} and {
			VLaux
		}}
		
		
			,
	year={2008}
			
		
	
	,
	note={ssrn. com}

}

@incollection{b43,
	
	
		,
	title={{The economic consequences of increase disclosure}}
		,
	author={{
			VerrecchiaLeuz
		}}
	
	
		,
	journal={{Journal of Accounting Research}}
		
			4
			
			,
	year={2000}
		
	

}

@incollection{b44,
	
	
		,
	title={{Earnings management and investor protection: an international comparison}}
		,
	author={{
			CLeuz
		} and {
			DNanda
		} and {
			PDWysocki
		}}
		
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			69
			
			,
	year={2003}
		
	

}

@book{b45,
	
	
		,
	author={{
			ALevitt
		}}
		,
	title={{The numbers games. Speech delivered at the NYU Center for Law and Business}}
				New York
		
			,
	year={1998}
		
	
	,
	note={working paper}

}

@incollection{b46,
	
	
		,
	title={{Rationality and analysts forecast bias}}
		,
	author={{
			TLim
		}}
	
	
		,
	journal={{Journal of finance}}
		
			56
			
			,
	year={2001}
		
	

}

@incollection{b47,
	
	
		,
	title={{Earnings management and earnings quality}}
		,
	author={{
			KLo
		}}
	
	
		,
	journal={{Journal of Accounting &Economics}}
		
			45
			
			,
	year={2008}
		
	

}

@incollection{b48,
	
	
		,
	title={{Firm Value, Information Problems and the Internal Capital Market}}
		,
	author={{
			LLundstrum
		}}
	
	
		,
	journal={{Review of Quantitative Finance and Accounting}}
		
			21
			
			,
	year={2003}
		
	

}

@incollection{b49,
	
	
		,
	title={{Les fraudes commises par les dirigeants: tour d'horizon et leçons}}
		,
	author={{
			BohdjalianMarkarian
		}}
	
	
		,
	journal={{cifo.uqam.ca Matsumoto, D}}
		
			77
			
			,
	year={2009. 2002}
		
	
	,
	note={The Accounting Review}

}

@incollection{b50,
	
	
		,
	title={{Earnings management in family firm evidence from R&D cost capitalization in Italy}}
		,
	author={{
			GMarkarian
		} and {
			Pozza
		}}
		
	
	
		,
	journal={{Business Review}}
		
			21
			
			,
	year={2008}
		
	

}

@book{b51,
	
	
		,
	title={{}}
		,
	author={{
			Mazars
		}}
		IFRS: enquête européenne
		
			,
	year={2005a}
		
	

}

@incollection{b52,
	
	
		,
	title={{Rendre compte fidèlement de la réalité de l'entreprise. Remarques sur la réforme comptable et la qualité de l'information financière}}
		,
	author={{
			JMistral
		}}
	
	
		,
	booktitle={{La documentation française}}
				
			,
	year={2003}
			42
			
		
	

}

@incollection{b53,
	
	
		,
	title={{La crise financière cachet-elle une crise des norms comptables?}}
		,
	author={{
			J.-LMullenbach
		}}
	
	
		,
	journal={{Les Échos}}
		
			15
			,
	year={2008}
		
	

}

@incollection{b54,
	
	
		,
	title={{Comparative international accounting, ninth ed. Pearson Prentice-Hall, Harlow. or beneficial? An agency theory perspective}}
		,
	author={{
			CNobes
		} and {
			RParker
		}}
		
	
	
		,
	journal={{International Review of Financial Analysis}}
		
			17
			
			,
	year={2006}
		
	

}

@incollection{b55,
	
	
		,
	title={{Share Repurchases and Firm Performance: New Evidence on the Agency Costs of Free Cash Flow}}
		,
	author={{
			TNohel
		} and {
			VTarhan
		}}
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			
			,
	year={1998}
		
	

}

@incollection{b56,
	
	
		,
	title={{La présentation de la performance en normes IFRS: enjeux et perspectives}}
		,
	author={{
			SOuvard
		}}
	
	
		,
	booktitle={{Cahiers électroniques du Crecci}}
				
			,
	year={2006}
			22
		
	

}

@book{b57,
	
	
		,
	title={{The implementation of IFRS in Europe and accounting quality}}
		,
	author={{
			MPaananen
		} and {
			JHamberg & M.-Marton
		}}
		
		
			,
	year={2005}
		
	
	,
	note={Working paper}

}

@book{b58,
	
	
		,
	title={{The Value Relevance of IFRS: The Case of Turkey A Turel -Acta}}
		,
	author={{
			Paananen
		}}
		
			,
	year={2008}
		
	
	,
	note={Universitatis Danubius.Economica, -journals.univ-danubius}

}

@incollection{b59,
	
	
		,
	author={{
			JPae
		} and {
			Thoronto
		} and {
			MWelker
		}}
		
		
	
	
		,
	booktitle={{IFRS Adoption and Accounting Quality}}
				
			,
	year={2006}
		
	

}

@incollection{b60,
	
	
		,
	title={{Managing earnings management: Compensation committees' treatment}}
		,
	author={{
			Petersen
		}}
	
	
		,
	booktitle={{La convergence du droit comptable français vers les norms IAS}}
				
			,
	year={2009. 2005}
		
	
	,
	note={working paper 60. Reydel,S. ssrn.com}

}

@book{b61,
	
	
		,
	author={{
			JRichard
		} and {
			CColette
		}}
		
		,
	title={{Système comptable français et normes IFRS}}
				
			,
	year={2005}
		
	

}

@incollection{b62,
	
	
		,
	title={{Earnings management through real activities manipulation}}
		,
	author={{
			SRoychowdhury
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			42
			
			,
	year={2006}
		
	

}

@incollection{b63,
	
	
		,
	author={{
			TSaada
		}}
	
	
		,
	booktitle={{Les déterminants des choix comptables : étude des pratiques françaises et comparaison franco-américaine}}
				
			,
	year={1995}
			2
			
		
	

}

@incollection{b64,
	
	
		,
	title={{L'influence des facteurs institutionnels sur la politique d'information financière des entreprises}}
		,
	author={{
			Schatt
		}}
	
	
		,
	journal={{Journal Comptabilité Contrôle Audit}}
		
			,
	year={2009}
		
	
	,
	note={A -Post-Print}

}

@incollection{b65,
	
	
		,
	title={{Commentary on earnings management}}
		,
	author={{
			.KSchipper
		}}
	
	
		,
	journal={{Accounting Horizons}}
		
			3
			
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}

@incollection{b66,
	
	
		,
	title={{Executive compensation and earnings management: Empirical evidence from Japan}}
		,
	author={{
			AShuto
		}}
	
	
		,
	journal={{Journal of International Accounting, Auditing and Taxation}}
		
			16
			
			,
	year={2007}
		
	

}

@incollection{b67,
	
	
		,
	title={{Why firms voluntary disclose bad news}}
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	author={{
			DSkinner
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	journal={{Journal of Accounting Research}}
		
			32
			
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	year={1994}
		
	

}

@incollection{b68,
	
	
		,
	title={{Earning Surprises, Growth Expectations and Stock Returns: Don't Let an Earnings Torpedo Sink Your Portfolio}}
		,
	author={{
			DSkinner
		} and {
			RSloan
		}}
		
	
	
		,
	journal={{Review of Accounting Studies}}
		
			,
	year={2001}
		
	
	,
	note={forthcoming}

}

@book{b69,
	
	
		,
	title={{Quelle utilité de l'analyse financière pour la gestion de portefeuille?}}
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	author={{
			Stickel
		}}
		
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	year={1995}
		
	
	,
	note={la Revue du financier}

}

@incollection{b70,
	
	
		,
	title={{Disclosure level and compliance with IASs: A comparison of compliance with and without U.S. listings and Global Journal of Management and Business Research Volume XII Issue XIX Version I filings}}
		,
	author={{
			DLStreet
		} and {
			SMBryant
		}}
		
	
	
		,
	journal={{International Journal of Accounting}}
		
			35
			
			,
	year={2000}
		
	

}

@book{b71,
	
	
		,
	title={{International Portfolio Flows and Securities Markets}}
		,
	author={{
			RStulz
		}}
		
			,
	year={1999}
			,
	address={Columbus, OH}
		
		
			The Ohio State University
		
	
	,
	note={Working Paper 993, Fisher College of Business}

}

@incollection{b72,
	
	
		,
	title={{Debt-covenant violations and managers' accounting responses}}
		,
	author={{
			APSweeney
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			17
			
			,
	year={1994}
		
	

}

@incollection{b73,
	
	
		,
	title={{Earnings management under GAAP versus IFRS}}
		,
	author={{
			VanstraelenTendeloo
		}}
	
	
		,
	journal={{European Accounting Review}}
		
			14
			,
	year={2005}
		
	

}

@incollection{b74,
	
	
		,
	title={{Earnings management and the underperformance of seasoned equity offerings}}
		,
	author={{
			STeoh
		} and {
			IWelch
		} and {
			TWong
		}}
		
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			50
			
			,
	year={1998}
		
	

}

@incollection{b75,
	
	
		,
	title={{Toward a positive theory of the determination of accounting standards}}
		,
	author={{
			ZimmermanR JWatts
		}}
	
	
		,
	booktitle={{the Accounting review,Vol53}}
				
			,
	year={1976}
			
		
	

}

@incollection{b76,
	
	
		,
	title={{Earnings management and its meauserment ;a theoritical prerspective}}
		,
	author={{
			YXiong
		}}
	
	
		,
	journal={{Journal of Americain Academy of Business}}
		
			9
			
			,
	year={2006}
		
	

}