have a significant impact on earnings management. Furthermore, by focusing on France, This paper examines whether mandatory adoption of international accounting standards,
IAS/IFRS, by French companies is associated with lower earnings management. In addition,
the impact of six factors that may be related to earnings management level are also considered:
the independence and the efficiency of the board of directors, the separation of roles
of CEO and Chairman of the board, the existence of an independent audit committee, the
existence of block shareholders, the quality of the external audit and the listing on foreign
financial markets.