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Comptabilité financière et gouvernement des entreprises: le potentiel des études de cas pour la compréhension des processus

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Abstract

This paper examines the conditions under which case studies appear to be a particularly well suited empirical method. From a methodological point of view, the choice should be guided by the very nature of the research question and of the conceptual framework. Dynamic modeling of the link between accounting and corporate governance, focusing on the interaction between the CEO's strategy and the limits of his managerial discretion, is difficult to test by methods other than case studies. Hence, the latter potentially fulfill an important function in the scientific process. Besides, we emphasize the need of crafting different control instances in order to provide checks on validity.

Suggested Citation

  • Peter Wirtz, 1999. "Comptabilité financière et gouvernement des entreprises: le potentiel des études de cas pour la compréhension des processus," Working Papers CREGO 0991204, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    • Handle: RePEc:dij:wpfarg:0991204
    Note: article publié sous le titre "L'étude de cas: réflexions méthodologiques pour une meilleure compréhension du rôle de la comptabilité financière dans le gouvernement des entreprises" dans Comptabilité Contrôle Audit, décembre 2000, p.121-135.
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    References listed on IDEAS

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    1. Baker, George P. & Wruck, Karen H., 1989. "Organizational changes and value creation in leveraged buyouts : The case of the O.M. Scott & Sons Company," Journal of Financial Economics, Elsevier, vol. 25(2), pages 163-190, December.
    2. Gérard Charreaux, 1998. "La théorie positive de l'agence:lecture et relectures..," Working Papers CREGO 0980901, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    3. Michael C. Jensen & William H. Meckling, 1994. "The Nature Of Man," Journal of Applied Corporate Finance, Morgan Stanley, vol. 7(2), pages 4-19, June.
    4. Gérard Charreaux, 1999. "Gouvernement d'entreprise et comptabilité," Working Papers CREGO 0990601, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    5. Jensen, Michael C. & Fama, Eugene F. & Long, John Jr. & Ruback, Richard S. & Schwert, G. William & Smith, Clifford Jr. & Warner, Jerold, 1989. "Clinical papers and their role in the development of financial economics," Journal of Financial Economics, Elsevier, vol. 24(1), pages 3-6, September.
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    8. Wruck, Karen Hopper, 1994. "Financial policy, internal control, and performance Sealed Air Corporation's leveraged special dividend," Journal of Financial Economics, Elsevier, vol. 36(2), pages 157-192, October.
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    Cited by:

    1. Constant Djama, 2002. "Les Profils Financiers Et Comptables Des Entreprises En Difficulte," Post-Print halshs-00584464, HAL.

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    More about this item

    Keywords

    financial accounting; corporate governance; case study; qualitative data; acceptability;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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