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Indépendance du Conseil d'Administration et Gestion des Résultats


  • Jan Stepniewski

    (Centre de Recherche en Gestion et Management (CREGEM) - UP13 - Université Paris 13)

  • Slim Souid

    (Centre de Recherche en Gestion et Management (CREGEM) - UP13 - Université Paris 13)


Cette étude examine la relation entre l'indépendance du conseil d'administration et la gestion du résultat et ce pour le cas des sociétés françaises cotées à la bourse de Paris qui ont appliqué les normes comptables internationales de l'International Accounting Standard Board (IASB). En utilisant les méthodes des équations structurelles, cet article montre qu'une proportion élevée d'administrateurs externes indépendants contraigne le dirigeant à s'engager dans une gestion des résultats.

Suggested Citation

  • Jan Stepniewski & Slim Souid, 2008. "Indépendance du Conseil d'Administration et Gestion des Résultats," Post-Print halshs-00525985, HAL.
  • Handle: RePEc:hal:journl:halshs-00525985
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    References listed on IDEAS

    1. Dahya, Jay & McConnell, John J., 2005. "Outside directors and corporate board decisions," Journal of Corporate Finance, Elsevier, vol. 11(1-2), pages 37-60, March.
    2. Beneish, Messod D., 1997. "Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance," Journal of Accounting and Public Policy, Elsevier, vol. 16(3), pages 271-309.
    3. Fama, Eugene F, 1980. "Agency Problems and the Theory of the Firm," Journal of Political Economy, University of Chicago Press, vol. 88(2), pages 288-307, April.
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