July 2011

Myth and reality of the imbricating concepts of tax avoidance and evasion

The difference between tax avoidance and tax evasion is the thickness of a prison wall. “Human beings are greedy by nature and they want to extract the maximum out of what is potentially available to them, but there are ways of this extraction. Every way need not be wrong, though most of them are.” The difference between tax avoidance and tax evasion is that tax avoidance is legally permissible by law while...

Author(s): Priyesh Sharma and Siddharth Dang

July 2011

Disclosure frequency and earnings management: An analysis in the Tunisian context

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...

Author(s): Youssef RIAHI and Mounira BEN ARAB