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Keywords: Discretionary accruals
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Journal Articles
International Journal of Law and Management (2020) 62 (5): 395–415.
Published: 15 June 2020
... targeted large French firms such as Vivarte, Alstom, Arcelor, Suez, Atos Origin, Carrefour, Valéo, Accor and Saint-Gobain. Souha Siala Bouaziz can be contacted at: souha.siala@yahoo.fr Shareholder activism Market performance Discretionary accruals Shareholder proposals In fact...
Journal Articles
International Journal of Law and Management (2019) 61 (2): 402–420.
Published: 04 April 2019
... © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Blockholders Discretionary accruals Ownership Earnings management Large institutional investors Seasoned equity offerings (SEOs) It is a well-known fact that seasoned equity offerings...
Journal Articles
International Journal of Law and Management (2017) 59 (4): 534–546.
Published: 10 July 2017
... discretionary accruals. Originality/value The outcomes of the current study are quite interesting to academia and practitioners. Today stock exchange plays a key role in different economies. Increasing investments in the stock market and the subsequent increase in transactions entails greater...
