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Le Controle Institutionnel De L'Information Comptable Et Financiere

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  • Constant Djama

    (CRM - Centre de Recherche en Management - Université des Sciences Sociales - Toulouse I - IAE de Toulouse - CNRS : EAC5032)

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    Abstract

    Quels rôles jouent le système institutionnel (les autorités de marché et judiciaires) dans le contrôle de la qualité de l'information comptable et financière (ICF) ? C'est à cette question que nous tentons ici de répondre. De l'analyse des décisions de sanction pour fraude à l'ICF prononcées par l'AMF et les juges entre 1995 et 2008, il apparaît que le contrôle de l'AMF est plus effectif que celui des juges qui n'interviennent que dans deux situations : sur saisine initiale d'une partie prenante ou en cas d'appel des décisions de l'AMF. Dans ce dernier cas, les juges confirment majoritairement les sanctions prononcées par l'autorité boursière.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/47/69/18/PDF/DJAMA.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00476918.

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    Date of creation: 2010
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    Publication status: Published - Presented, Crises et nouvelles problématiques de la Valeur, 2010, Nice, France
    Handle: RePEc:hal:journl:hal-00476918

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00476918/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Information comptable et financière; Système institutionnel; Fraudes; Sanctions.;

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    1. Thorsten Beck & Ross Levine, 2003. "Legal Institutions and Financial Development," NBER Working Papers 10126, National Bureau of Economic Research, Inc.
    2. Rodrik, Dani & Subramanian, Arvind & Trebbi, Francesco, 2002. "Institutions Rule: The Primacy of Institutions Over Geography and Integration in Economic Development," CEPR Discussion Papers 3643, C.E.P.R. Discussion Papers.
    3. Andrei Shleifer & Daniel Wolfenson, 2000. "Investor Protection and Equity Markets," NBER Working Papers 7974, National Bureau of Economic Research, Inc.
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    6. Daron Acemoglu & Simon Johnson, 2005. "Unbundling Institutions," Journal of Political Economy, University of Chicago Press, vol. 113(5), pages 949-995, October.
    7. La Porta, Rafael & Lopez-de-Silanes, Florencio & Schleifer, Andrei & Vishny, Robert, 2001. "Investor Protection and Corporate Governance," Working Paper Series rwp01-017, Harvard University, John F. Kennedy School of Government.
    8. Oliver Hart, 2009. "Regulation and Sarbanes-Oxley," Journal of Accounting Research, Wiley Blackwell, vol. 47(2), pages 437-445, 05.
    9. Palmrose, Zoe-Vonna & Richardson, Vernon J. & Scholz, Susan, 2004. "Determinants of market reactions to restatement announcements," Journal of Accounting and Economics, Elsevier, vol. 37(1), pages 59-89, February.
    10. Leuz, Christian & Nanda, Dhananjay & Wysocki, Peter D., 2003. "Earnings management and investor protection: an international comparison," Journal of Financial Economics, Elsevier, vol. 69(3), pages 505-527, September.
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