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

Author

Listed:
  • Stolowy, Hervé
  • Smaili, Nadia
  • Labelle, Réal

Abstract

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.

Suggested Citation

  • Stolowy, Hervé & Smaili, Nadia & Labelle, Réal, 2008. "La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquences," HEC Research Papers Series 901, HEC Paris.
    • Handle: RePEc:ebg:heccah:0901
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    Citations

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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. Boniface Bampoky, 2013. "Comment assurer une information financière de qualité sous le système comptable OHADA ?," Post-Print hal-00996777, HAL.
    3. repec:ipg:wpaper:2014-072 is not listed on IDEAS
    4. Frédéric Demerens & Dorra Najar & Jean-Louis Paré & Jean Redis, 2013. "Typology of stock market offenses in France: An analysis of sanctions by the AMF since 2006," Post-Print hal-00992928, HAL.
    5. Nicolas Dufour & Emmanuel Laffort, 2016. "De la fraude en question à la question de la fraude. Un complément de revue de littérature," Post-Print hal-03335921, HAL.
    6. narjess BOUABDALLAH & jamel Eddine HENCHIRI, 2020. "L' impact des mécanismes de gouvernance interne sur le risque opérationnel bancaire," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 11(1), pages 151-189, June.
    7. 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.
    8. Ali Ahmadi & Abdelfettah Bouri, 2019. "The Effect of Audit Quality on the Extent of Voluntary Disclosure: Companies Listed in the Tunisian Stock Exchange," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(1), pages 59-73, March.
    9. Lambert Jerman, 2015. "Les Enjeux De L'Application Des Normes Ias-Ifrs : L'Etude Des Preparateurs Des Comptes, Une Perspective De Recherche Encore Inexploree," Post-Print hal-01188736, HAL.
    10. Nicolas Dufour & Emmanuel Laffort, 2018. "La fraude est-elle gérable ? Application au cas des assurances complémentaires santé," Post-Print hal-03335959, HAL.

    More about this item

    Keywords

    Fraude; gestion des données comptables; retraitement; gouvernance;
    All these keywords.

    JEL classification:

    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory

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