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The determinents of accruals based earnings management :case of listed Moroccan companies

机译：应计制盈余管理的决定因素：摩洛哥上市公司案例

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This article aims to identify the determinants of accruals based earning's management in Moroccan listed companies. On one hand, it examines the relation between discretionary accruals as the measure of earning's management and what literature documents as incentives to this practice, in particular, politico-contractual motivations, the avoidance of losses and earnings decreases and growth opportunities. On the other hand, it investigates whether corporate governance mechanisms may constrain management's opportunistic behaviors. The empirical results provide evidence that managers manipulate earnings in the presence of losses and, that growing firms is more likely to engage in earning's management. In terms of constraining factors, our findings indicate a negative relation between discretionary accruals and both institutional and concentrated ownership. Thus, we suggest that these shareholders play an effective role on monitoring managers.
机译：本文旨在确定摩洛哥上市公司应计制基于盈余管理的决定因素。一方面，它考察了作为盈余管理指标的可自由支配应计收入与这种做法的激励因素之间的关系，特别是政治契约动机，避免损失和收益减少以及增长机会之间的关系。另一方面，它研究了公司治理机制是否可能限制管理层的机会主义行为。实证结果提供了证据，表明管理者在存在亏损的情况下操纵收益，而成长中的公司更可能参与收益管理。在约束因素方面，我们的研究结果表明，应计应计制与机构所有权和集中所有权之间均存在负相关关系。因此，我们建议这些股东在监督管理者方面发挥有效作用。

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