Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Table of Content: May 2013; 5(1)

May 2013

Earnings management and performance of French IPO companies

In this paper, we examine the impact of discretionary current accruals on the performance of French IPO companies. We first note income-increasing earnings management in the first year as a public company and not in the year before the IPO (Initial Public Offerings). Based on a sample of 139 French IPOs over the period 1999 to 2007, including 38 failures, we also document that companies associated with aggressive...

Author(s): Djerbi Chiraz and Jarboui Anis

May 2013

The evaluation of the investment environment in the industrial activity in Jordan

The aim of this paper is to evaluate the investment environment in Jordan from the perceptions of the workers in the industrial activity. Data was collected by a questionnaire which depended on five aspects; namely; economic infrastructure, the characteristics of the Jordanian economic environment, labor force, industrial free zones and the Jordan Investment Board and the promotion policies. 70 questionnaires were...

Author(s): Mohammed Al-Shoura and Anas Al Bakri