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Composition du conseil d'administration et gestion opportuniste des résultats

  • Hamadi Matoussi

    (LIGUE - Laboratoire Interdisciplinaire en Gestion : Université-Entreprise - Ministère de l'Enseignement Supérieur et de la Recherche Scientifique)

  • Imen Mahfoudh

    (FSEG - Université de Sfax)

Registered author(s):

    Cette étude examine le rôle de la composition du conseil d'administration dans la surveillance de la pratique de gestion des résultats, telle que mesurée par la valeur absolue des accruals discrétionnaires. En utilisant un modèle de régression linéaire, cet article montre qu'une proportion élevée d'administrateurs externes, la séparation entre les fonctions de présidence du conseil et de direction générale et un large conseil d'administration contraignent le dirigeant à s'engager dans une gestion opportuniste des résultats. Toutefois, avec l'utilisation du modèle à deux régimes avec affectation endogène non observable, les résultats montrent qu'une large proportion d'administrateurs externes et la séparation entre les fonctions de présidence du conseil et de direction générale contraignent réellement la gestion opportuniste des résultats mais les larges conseils d'administration ne sont pas efficaces dans l'augmentation de la fiabilité des états financiers.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/54/80/58/PDF/13-MATOUSSI_MAHFOUDH.pdf
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    Paper provided by HAL in its series Post-Print with number halshs-00548058.

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    Date of creation: May 2006
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    Publication status: Published - Presented, COMPTABILITE, CONTROLE, AUDIT ET INSTITUTION(S), 2006, Tunisia
    Handle: RePEc:hal:journl:halshs-00548058
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00548058/en/
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