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Le Controle Institutionnel De L'Information Comptable Et Financiere

  • Constant Djama

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

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    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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    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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    1. 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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    7. Beck, T.H.L. & Levine, R., 2005. "Legal institutions and financial development," Other publications TiSEM 428ff33a-eb07-45c7-bee9-4, Tilburg University, School of Economics and Management.
    8. Oliver Hart, 2009. "Regulation and Sarbanes-Oxley," Journal of Accounting Research, Wiley Blackwell, vol. 47(2), pages 437-445, 05.
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