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Governance effectiveness and earnings quality: Evidence from microfinance institutions

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  • Hubert Tchakoute Tchuigoua

Abstract

Existe-t-il une relation entre l’efficacité de la gouvernance et la gestion des résultats dans les institutions de microfinance? Telle est la question à laquelle cet article tente de répondre. Nous étudions un échantillon composé de 345 rapports de rating de 2001 à 2011 pour 253 IMF et utilisons deux mesures de gestion des résultats: un mesure fondée sur les accruals discrétionnaires et une mesure fondée sur la fréquence des profits faibles. Nous trouvons un effet significatif de l’efficacité de la gouvernance sur la gestion des résultats. Une bonne qualité de gouvernance limite le pouvoir discrétionnaire qu’ont les managers dans la détermination du montant des provisions enregistrées sur les créances en retard dans les organisations hybrides tels que les institutions de microfinance. De plus, un système de gouvernance perçu comme efficace limite la probabilité que les IMF reportent de petits profits.

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  • Hubert Tchakoute Tchuigoua, 2018. "Governance effectiveness and earnings quality: Evidence from microfinance institutions," ULB Institutional Repository 2013/398214, ULB -- Universite Libre de Bruxelles.
    • Handle: RePEc:ulb:ulbeco:2013/398214
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