@incollection{,
	
					
					
					76DE5280B18A8D86F71B439549D93FD4
				,
	author={{MyriamBoudiche} and {Faculty of Economic Sciences and Management of Tunis}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1341722
}

@incollection{b0,
	
	
		,
	author={{
			EBartov
		} and {
			DGivoly
		} and {
			CEt Hayn
		}}
		
		
	
	
		,
	booktitle={{The rewards to meeting or beating earnings expectations.»}}
				
			,
	year={2002}
			33
			
		
	

}

@incollection{b1,
	
	
		,
	title={{The effect of audit quality on earnings management}}
		,
	author={{
			CLBecker
		} and {
			MLDefond
		} and {
			JJiambalvo
		} and {
			KREt Subramanyam
		}}
		
		
		
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			15
			
			,
	year={1998}
		
	

}

@book{b2,
	
	
		,
	title={{« The smoothing of income numbers: some empirical evidence on}}
		,
	author={{
			ABelkaoui
		} and {
			REt Picur
		}}
		
		
			,
	year={1984}
		
	

}

@incollection{b3,
	
	
		,
	author={{
			GBreton
		} and {
			J-PEt Chenail
		}}
		
	
	
		,
	booktitle={{Une étude empirique du lissage des bénéfices dans les entreprises canadiennes}}
				
			,
	year={1997}
			3
			
		
	

}

@incollection{b4,
	
	
		,
	title={{«Ownership differences and firms' income smoothing behavior}}
		,
	author={{
			SCarlson
		} and {
			CEt Bathala
		}}
		
	
	
		,
	journal={{Finance and Accounting}}
		
			24
			
			,
	year={1997}
		
	
	,
	note={Journal of Business}

}

@incollection{b5,
	
	
		,
	title={{«Earnings management: reconciling the views of accounting academics, practitioners, and regulators}}
		,
	author={{
			PDechow
		} and {
			DSkinner
		}}
		
	
	
		,
	booktitle={{Accounting Horizons}}
				
			,
	year={2000}
			14
			
		
	

}

@incollection{b6,
	
	
		,
	title={{«Earnings management? The shapes of the frequency distributions of earnings metrics are not evidence ipso facto}}
		,
	author={{
			CDurtschi
		} and {
			PEt Easton
		}}
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			43
			
			,
	year={2005}
		
	

}

@incollection{b7,
	
	
		,
	title={{The role of Big six auditors in the credible reproting of accruals}}
		,
	author={{
			JRFrancis
		} and {
			ELMaydew
		} and {
			HCSparks
		}}
		
		
	
	
		,
	journal={{Auditing: A Journal of Practice and theory}}
		
			18
			
			,
	year={1999}
		
	

}

@incollection{b8,
	
	
		,
	title={{«An empirical test of politically-motivated income smoothing in the oil refining industry}}
		,
	author={{
			RFern
		} and {
			BBrown
		} and {
			SEt Dickey
		}}
		
		
	
	
		,
	journal={{Journal of Applied Business Research}}
		
			10
			
			,
	year={1994}
		
	

}

@incollection{b9,
	
	
		,
	title={{Annual bonus schemes and the manipulation of earnings}}
		,
	author={{
			RHolthausen
		} and {
			DLarker
		} and {
			REt Sloan
		}}
		
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			19
			
			,
	year={1995}
		
	

}

@incollection{b10,
	
	
		,
	title={{Earnings management and investor protection: an international comparison}}
		,
	author={{
			CLeuz
		} and {
			DNanda
		} and {
			PWysocki
		}}
		
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			69
			3
			
			,
	year={2003}
		
	

}

@incollection{b11,
	
	
		,
	title={{Management ownership and market Valuation}}
		,
	author={{
			RMork
		} and {
			AShleifer
		} and {
			RWVishney
		} and {
			RW
		}}
		
		
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			20
			
			,
	year={1998}
		
	

}

@book{b12,
	
	
		,
	author={{
			KRamanna
		} and {
			REt Watts
		}}
		
		No. 08-014
		,
	title={{Evidence on the Effects of Unverifiable Fair-Value Accounting}}
				
			,
	year={August 31. 2007}
		
	
	,
	note={Harvard Business School Working Paper}

}

@incollection{b13,
	
	
		,
	title={{«An explanation for accounting income smoothing}}
		,
	author={{
			BTrueman
		} and {
			SEt Titman
		}}
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			26
			
			,
	year={1988}
		
	

}

@book{b14,
	
	
		,
	title={{References Références Referencias}}
		
	

}