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Qualité de l’information comptable et codes de gouvernement d’entreprise

Author

Listed:
  • Elodie Benham

    (EM Strasbourg - École de Management de Strasbourg = EM Strasbourg Business School)

  • Dominique Dufour

    (GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur)

  • Philippe Luu

    (GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur)

  • Pierre Teller

    (GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur)

Abstract

This work analyses the effect of Corporate Governance Code on the quality of accounting numbers. The results show that the reference to a Corporate Governance Code does not modify the relationship between governance variables and the quality of accounting information.

Suggested Citation

  • Elodie Benham & Dominique Dufour & Philippe Luu & Pierre Teller, 2018. "Qualité de l’information comptable et codes de gouvernement d’entreprise," Post-Print hal-02054243, HAL.
    • Handle: RePEc:hal:journl:hal-02054243
    as

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