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Gouvernance D'Entreprise Et Pertinence Des Benefices Comptables: Une Etude D'Association

Author

Listed:
  • Fatma Ben Slama

    (ISCAE - ISCAE)

  • Hamadi Matoussi

    (ISCAE - ISCAE)

  • Adel Karaa

    (ISG Tunis - ISG Tunis)

Abstract

Cette étude vérifie l'effet de la gouvernance d'entreprise sur la pertinence des bénéfices. La gouvernance est synthétisée en six axes. Leur introduction dans l'association bénéfices-rendements d'un échantillon américain montre un effet significatif de la gouvernance sur la pertinence.

Suggested Citation

  • Fatma Ben Slama & Hamadi Matoussi & Adel Karaa, 2005. "Gouvernance D'Entreprise Et Pertinence Des Benefices Comptables: Une Etude D'Association," Post-Print halshs-00581124, HAL.
    • Handle: RePEc:hal:journl:halshs-00581124
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581124
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