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Impact des éléments de gouvernement d'entreprise sur le contenu informationnel des accruals discrétionnaires cas du contexte Français

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  • Afef Dhahbi

    ()
    (FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Faculté des Sciences Economiques et de Gestion de Sfax)

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    Abstract

    L'objet de cet article est de tester l'effet de la qualité du gouvernement d'entreprise sur le contenu informationnel des accruals discrétionnaires sur des sociétés non financières du SBF 250. Pour approcher le concept de gouvernement d'entreprise qui recouvre plusieurs dimensions à savoir : le conseil d'administration et ses comités, nous avons utilisé la méthode de l'analyse de l'enveloppement des données (AED). Les résultats indiquent que la qualité du de gouvernement d'entreprise affecte le contenu informationnel des accruals discrétionnaires. Plus loin, la qualité du gouvernement d'entreprise affecte la capacité prédictive des accruals discrétionnaires.

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    File URL: http://hal.grenoble-em.com/docs/00/47/52/02/PDF/Impact_des_elements_de_gouvernement_d_entreprise.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Working Papers with number hal-00475202.

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    Date of creation: 21 Apr 2010
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    Handle: RePEc:hal:wpaper:hal-00475202

    Note: View the original document on HAL open archive server: http://hal.grenoble-em.com/hal-00475202/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: accruals discrétionnaires; gouvernement d'entreprise; indices de gouvernance;

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    1. Vafeas, Nikos, 2000. "Board structure and the informativeness of earnings," Journal of Accounting and Public Policy, Elsevier, vol. 19(2), pages 139-160, June.
    2. Ryan Davidson & Jenny Goodwin-Stewart & Pamela Kent, 2005. "Internal governance structures and earnings management," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 45(2), pages 241-267.
    3. Xie, Biao & Davidson, Wallace III & DaDalt, Peter J., 2003. "Earnings management and corporate governance: the role of the board and the audit committee," Journal of Corporate Finance, Elsevier, vol. 9(3), pages 295-316, June.
    4. Holthausen, Robert W. & Larcker, David F. & Sloan, Richard G., 1995. "Annual bonus schemes and the manipulation of earnings," Journal of Accounting and Economics, Elsevier, vol. 19(1), pages 29-74, February.
    5. Wolfgang Drobetz & Andreas Schillhofer & Heinz Zimmermann, 2004. "Corporate Governance and Expected Stock Returns: Evidence from Germany," European Financial Management, European Financial Management Association, vol. 10(2), pages 267-293.
    6. Subramanyam, K. R., 1996. "The pricing of discretionary accruals," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 249-281, October.
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