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The purpose of this paper is to examine the impact of earnings management on financial performance. In addition, the authors investigate whether corporate social responsibility has a moderating effect on the impact of earnings management on financial performance.

The empirical study is based on a sample of French companies listed on the CAC-All-Tradable index over the period 2008–2018. Feasible generalized least square regression method is used to estimate the econometric models.

Based on panel data of 3,003 French firm-year observations, the authors demonstrate that earnings management has a negative and significant impact on financial performance. Indeed, corporate social responsibility moderates positively the negative impact of earnings management on financial performance in the French context.

The findings have several implications for regulatory, investors and academic researchers. For regulators, it is appropriate to promote more several standards related to corporate social responsibility and earnings management. For investors, considering societal issues is very important in making decisions. For academic researchers, the results show that it is important to discover how corporate social responsibility can influence the relation between earnings management and financial performance.

The existing literature has generally focused on the impact of earnings management on financial performance and the empirical tests did not yield similar results. The study shows that corporate social responsibility has a moderating role in determining the impact of earnings management on financial performance.

This paper aims to examine the influence of the International Financial Reporting Standards (IFRS) adoption on corporate tax avoidance (CTA). In addition, this study aims to explore whether family ownership moderates the impact of IFRS adoption on CTA.

The authors used a sample of 1,856 firms from various countries around the world, covering the period between 2010 and 2022. To estimate the proposed econometric models, the authors applied both fixed and random effects regression methods.

The present findings show that IFRS adoption has a negative impact on CTA, as measured by the effective tax rate and book-tax differences. This negative impact is more pronounced in “common law” countries than in “civil law countries.” Additionally, the authors found that family ownership plays a moderating role by positively affecting the impact of IFRS adoption on CTA.

The findings have practical, regulatory and academic implications for fostering accountability and fairness in taxation. This study suggests that implementing IFRS reduces tax avoidance and emphasizes the need for firms to evaluate the implications of IFRS adoption on their tax-planning strategies. It highlights the importance of aligning financial reporting practices with international standards to enhance transparency and minimize tax avoidance opportunities. The differential impact of IFRS adoption between “common law” and “civil law” countries underscores the role of legal and regulatory frameworks. In addition, family ownership plays a significant role in shaping tax-planning strategies. From an academic perspective, this research provides a foundation for further exploration into the relationship between IFRS adoption and tax avoidance.

The existing literature has predominantly concentrated on examining the effect of IFRS adoption on CTA, and the empirical findings have been inconsistent. This study introduces a novel perspective by considering the moderating influence of family ownership in determining the impact of IFRS adoption on CTA.

The purpose of this paper is to investigate the relationship between the ISO 26000 (global corporate social responsibility standard) adoption and financial performance. The current study aims to explore whether ISO 26000 social responsibility standard adoption has an impact on financial performance.

The study is based on a sample consisting of French companies listed on the CAC-All-Tradable index for the period 2010-2017. This study is motivated by using panel data estimated feasible generalized least squares method.

The results show that that good corporate governance can improve the financial performance. This positive impact is also noticed in the case of labor relations and conditions, environment and community involvement. However, it does not apply to human rights, fair operating practices and consumer issues, as there is no significant relationship between these dimensions and the financial performance.

The findings may be of interest to the academic researchers, investors and regulators. For academic researchers, it is interested in discovering how the adoption of ISO 26000 can improve financial performance. For investors, the results show that it is appropriate for different countries to adopt the ISO 26000 guidelines and introduce societal practices in their activities.

This paper extends the existing literature by examining the effect of the ISO 26000 standard for financial performance in the French context. The study of corporate social responsibility through its seven societal dimensions has enabled us to understand the guidelines relating to the ISO 26000 standard.

This paper aims to examine the impact of corporate social responsibility (CSR) on earnings management measured by discretionary accruals based on Dechow et al.’s (1995) model with cash flow from operation.

This study uses a sample of 119 French non-financial companies listed on the CAC All Tradable index for the 2010-2014 period. All used regressions for the analysis are estimated based on panel data with random-effects.

Based on a panel data of 595 French firm-year observations during the period 2010-2014, the authors find a negative impact of CSR on earnings management, and some CSR dimensions negatively impact earnings management.

The results suggest several implications for regulatory in France, as well as those in other countries that try to implement CSR activities.

The originality of this work lies in the division of CSR into sub-dimensions defined by the ISO 26000 standard. This division reduces the complexity of societal reality and obeys a coherent institutional logic. In addition, it enables the operationalization of CSR in a new way to determine the impact of CSR on earnings management.

The purpose of this paper is to investigate the potential influence of corporate governance mechanisms on risk disclosure quality in Tunisia.

The authors examine 152 annual reports of Tunisian non-financial-listed firms during 2008–2013, and use the manual content analysis method to measure the risk disclosure quality.

The authors find that the quality of risk disclosure in Tunisian companies is relatively low, and also find that the quality of risk disclosure is positively associated with institutional ownership, board independence, the presence of women on the board, the presence of family members on the board and the independence of audit committee. Managerial ownership has a negative effect on risk disclosure quality. Finally, the authors find that the revolution decreases the influence of concentration ownership, government ownership, family ownership and audit committee size on risk disclosure quality.

Using a comprehensive set of corporate governance mechanisms and a new measure for risk disclosure quality in Tunisia, the authors provide the first empirical evidence on the impact of corporate governance mechanisms on risk disclosure quality in a developing country. The study has theoretical and practical implications for both developed and developing countries.

In addition to financial reporting, more and more companies report environmental, social and governance (ESG) information in emerging countries. This practice is intended to fulfill the information needs of all the company’s stakeholders, and more specifically the investors. The purpose of this paper is twofold. First, to analyze whether investors include ESG information into their investment allocation decisions in Tunisian capital market. Second, to identify the information dimension having the more effect on their investment allocation decisions.

A field experiment was conducted in an emerging country (Tunisia) among 245 novices and experienced financial stakeholders to analyze how ESG information is taken into account in their investment allocation decisions.

The results of the factorial mixed analysis of variance show that ESG information influenced the investment allocation decisions in Tunisia. In addition, the results of the post-hoc test indicate that governance and social information had more influence than environmental information.

This paper is limited to the analysis of the influence of ESG information only on the decisions of financial stakeholders in Tunisia. In future research works, it will be relevant to study the decisions of other stakeholders and to carry out comparative studies between several countries.

The results can only strengthen and motivate companies to pay more attention to their ESG information disclosure practices. They are also likely to attract the attention of the accounting standard setters on the need to standardize these practices.

The original contribution of this paper lies not only in the analysis of three dimensions of extra-financial information: E, S and G through an experiment carried out in an emerging country, but also especially in the comparison of the influence of each dimension on investment allocation decisions.

The present work aimed to enhance the understanding of professional turnover intentions of accounting professionals by exploring their attitudes towards this phenomenon in an emerging economy (Tunisia).

An exploratory research was conducted using a narrative approach (episodic interviewing) after having interviewed accounting professionals. Data were analysed with the thematic coding method using NVivo software based on the push-pull-mooring (PPM) framework. Based on this analysis, four types of professionals were identified.

The interconnections among PPM factors, which are different from one type of professionals to another, play a vital role in whether a professional intends to leave the accounting profession or not. All four types of professionals perceived unpleasant facets of the public practice environment (push factors) and manifested a tendency to switch to available job opportunities (pull factors). Nevertheless, the latitude for profession change, for the third and the fourth types who perceived the professional experience differently, is restricted by mooring factors. That is not the case for the first type of professionals who have already left public accounting and the second type who intend to quit the profession, as we did not find any mooring factors.

This study explored the attitudes of accounting professionals towards professional turnover intention. A deeper insight into the views of the academics and the Ordre des Experts Comptables de Tunisie (OECT) might help understand this phenomenon.

Understanding the relative impact of push, pull and mooring allows the accounting professionals to determine their attitudes towards the intention to leave the profession. This enables firms to develop more effective programmes to retain valued accounting human resources. The findings highlight that the professional associations should promote the values the profession brings to the community through nationwide public awareness campaigns and enhance career opportunities by providing more branches of activity within the profession.

The paper responds to calls for further examination of factors behind professional turnover intention at a time when high rates of turnover were observed among accounting professionals. Also, the cultural context of Tunisia helps explain our findings.