Abstract

The aim of this paper is to study the relationship between information disclosure by quoted Tunisian firms and earnings’ management. Our survey has been achieved on a sample of 19 firms listed in the Tunis stock exchange over a period spanning from 1999 to 2008. The results confirm the existence of a negative and significant relationship between disclosure by firms which constitute this study’s sample and earnings management. This study’s survey shows that information disclosure related to financial decisions and performances constitute a constraint to the proliferation of earnings’ management.

Key words: Disclosure frequency, financial information, disclosure score, earnings management, transparency.