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La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquences


Author Info

  • Stolowy, Hervé


  • Smaili, Nadia
  • Labelle, Réal


Dans la mesure où il existe une certaine ambiguïté dans la définition de plusieurs concepts relevant de ce que nous appelons l’information non conforme à la loi et aux normes, cet article propose une synthèse générale, fondée sur la théorie de l’agence et établie à partir des littératures française et nord-américaine, sur les déterminants et les conséquences de cette information financière non conforme. Les auteurs étudient également l’efficacité des mécanismes de gouvernance utilisés pour prévenir ou détecter ces pratiques qui vont au-delà d’une gestion « stratégique » des données comptables.

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Bibliographic Info

Paper provided by HEC Paris in its series Les Cahiers de Recherche with number 901.

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Length: 43 pages
Date of creation: 01 Sep 2008
Date of revision:
Handle: RePEc:ebg:heccah:0901

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Postal: HEC Paris, 78351 Jouy-en-Josas cedex, France
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Related research

Keywords: Fraude; gestion des données comptables; retraitement; gouvernance;

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Cited by:
  1. Ines Amara & Anis Ben Amar & Anis Jarboui, 2013. "Detection of Fraud in Financial Statements: French Companies as a Case Study," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(3), pages 40-51, July.
  2. Jean-Louis Paré & Frédéric Demerens, 2011. "Détecter les manipulations financières en France : Le cas d'une PME cotée sur Alternext," Post-Print hal-00650559, HAL.


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