id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ijfb-1562	Zgarni, Amina; Chikhaoui, Monia	AUDIT QUALITY AND REAL EARNINGS MANAGEMENT: EVIDENCE FROM TUNISIAN BANKS	2022	12	.pdf	application/pdf	5928	371	49	They are calculated as follows: 𝐷𝑃𝑅𝑂𝐷𝑖𝑡 𝑇𝐴 𝑖 𝑡−1 = = 𝑃𝑅𝑂𝐷𝑖𝑡 𝑇𝐴 𝑖 𝑡−1 − [∝̂0+∝̂1 𝑆𝐴𝐿𝐸𝑆𝑖𝑡 𝑇𝐴 𝑖 𝑡−1 ] (3) : The residual of the equation which represents the discretionary component of products on the sale of securities of bank i in year t. SALESit: The sale value of equity securities of bank i in year t TAit: total assets of bank i in year t The aim of this study is to state the effect of external audit quality on real earnings management of banks. Studying the relationship between external audit quality and real earnings management in a sample of Tunisian banks observed during the 2006-2019 period, we reached several conclusions.	cache/ijfb-1562.pdf	txt/ijfb-1562.txt