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

Author

Listed:
  • 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)

  • Elodie Benham

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

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

  • Dominique Dufour & Philippe Luu & Pierre Teller & Elodie Benham, 2018. "Qualité de l’information comptable et codes de gouvernement d’entreprise," Post-Print hal-01907848, HAL.
    • Handle: RePEc:hal:journl:hal-01907848
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907848
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    References listed on IDEAS

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    1. Pietro Bonetti & Michel L. Magnan & Antonio Parbonetti, 2016. "The Influence of Country- and Firm-level Governance on Financial Reporting Quality: Revisiting the Evidence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 43(9-10), pages 1059-1094, October.
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    4. Bilal, & Chen, Songsheng & Komal, Bushra, 2018. "Audit committee financial expertise and earnings quality: A meta-analysis," Journal of Business Research, Elsevier, vol. 84(C), pages 253-270.
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    6. Ping‐Sheng Koh & Stacie Kelley Laplante & Yen H. Tong, 2007. "Accountability and value enhancement roles of corporate governance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(2), pages 305-333, June.
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    More about this item

    Keywords

    Governance Code. Accounting information quality; Code de Gouvernement d’entreprise. Qualité de l'information comptable;

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