The relationship between ownership structure and earnings quality in the French context

  • Authors

    • Wafa Masmoudi Ayadi "Faculty of Economics and Management of Sfax"
    • Younes Boujelbène "Faculty of Economics and Management of Sfax"
    2014-08-25
    https://doi.org/10.14419/ijaes.v2i2.2532

  • The main objective of this paper is to investigate the relationship between ownership structure and earnings quality, proxied by earnings management and informativeness. This study focuses on a sample of 117 French companies belonging to the SBF 250 index during the period 2003-2011. For our analysis, we use the panel data econometrics and, more specifically, the method of Panel Corrected Standard Errors. The results of linear regressions show that managerial ownership has a positive impact on the earnings management and reveal that ownership concentration and institutional ownership have a positive impact on the earnings informativeness. In addition, the results of this study show the existence of non-linear relationship only for ownership concentration and institutional ownership.

    Keywords: Ownership Structure, Earnings Quality, Earnings Management, Earnings Informativeness.

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  • How to Cite

    Masmoudi Ayadi, W., & Boujelbène, Y. (2014). The relationship between ownership structure and earnings quality in the French context. International Journal of Accounting and Economics Studies, 2(2), 80-87. https://doi.org/10.14419/ijaes.v2i2.2532