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Indépendance du Conseil d'Administration et Gestion des Résultats

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Author Info

  • Jan Stepniewski

    (Centre de Recherche en Gestion et Management (CREGEM) - Université Paris 13)

  • Slim Souid

    (Centre de Recherche en Gestion et Management (CREGEM) - Université Paris 13)

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    Abstract

    Cette étude examine la relation entre l'indépendance du conseil d'administration et la gestion du résultat et ce pour le cas des sociétés françaises cotées à la bourse de Paris qui ont appliqué les normes comptables internationales de l'International Accounting Standard Board (IASB). En utilisant les méthodes des équations structurelles, cet article montre qu'une proportion élevée d'administrateurs externes indépendants contraigne le dirigeant à s'engager dans une gestion des résultats.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/52/59/85/PDF/p116.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00525985.

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    Date of creation: May 2008
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    Publication status: Published - Presented, LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, 2008, France
    Handle: RePEc:hal:journl:halshs-00525985

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00525985/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Indépendance du conseil d'administration; Gestion du résultat; Méthodes des équations structurelles;

    References

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    1. Dahya, Jay & McConnell, John J., 2005. "Outside directors and corporate board decisions," Journal of Corporate Finance, Elsevier, Elsevier, vol. 11(1-2), pages 37-60, March.
    2. Beneish, Messod D., 1997. "Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance," Journal of Accounting and Public Policy, Elsevier, Elsevier, vol. 16(3), pages 271-309.
    3. Fama, Eugene F, 1980. "Agency Problems and the Theory of the Firm," Journal of Political Economy, University of Chicago Press, University of Chicago Press, vol. 88(2), pages 288-307, April.
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