Accounting & Marketing

ISSN: 2168-9601

Open Access

Leila Gharsellaoui

Department of Accounting and Marketing, FSEG University of Sfax, Sfax, Tunisia

  • Review Article   
    R and D Investment and the Quality of Accruals: The Role of Corporate Governance
    Author(s): Leila Gharsellaoui* and Anis Jarboui

    This paper emphasizes the importance of the cross-effect of investment in R and D activities, the independence of the board of directors and the presence of institutional investors on the quality of accounting information and more specifically on the quality of discretionary accruals in a broadly diversified context. To empirically verify this subject, we carry out an empirical investigation for a sample composed of 98 French companies listed on the SBF during the period 2009-2015. First, this analysis provides empirical results of the impact of board independence, institutional shareholders and R and D investment on the quality of discretionary accruals for the full sample. We prove that the intensity of R and D investment has a positive and significant effect on earnings management according to both models. In addition, the empirical results also show that accordin.. Read More»
    DOI: 10.37421/2168-9601.2023.12.411

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