Free Cash Flow And Earnings Management: The Moderating Role Of Governance And Ownership

Faten Lakhal (1, 2) , Mehdi Nekhili (3, 4) , Tawhid Chtioui (5) , Inès Fakhfakh (6)

1 IRG - Institut de Recherche en Gestion
2 Lamided, ISG, Université de Sousse
3 URCA - Université de Reims Champagne-Ardenne
4 NEOMA - Neoma Business School
5 DRM - Dauphine Recherches en Management
6 Institut des Hautes Etudes Commerciales de Sfax

Mots clés: Ownership; corporate Governance; Earnings Managemen; Free Cash Flow

Domaines: Sciences de l'Homme et Société

Faten Lakhal, Mehdi Nekhili, Tawhid Chtioui, Inès Fakhfakh. Free Cash Flow And Earnings Management: The Moderating Role Of Governance And Ownership. Journal of Applied Business Research, 2016, 32 (1). ⟨hal-01261928⟩