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La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquences

Author

Listed:
  • Hervé Stolowy

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Nadia Smaili

    (UQAM - Université du Québec à Montréal = University of Québec in Montréal)

  • Réal Labelle

    (HEC MONTRéAL CGJ - Chaire de Gouvernance et Juricomptabilité - HEC Montréal - HEC Montréal)

Abstract

Given the existence of a relative ambiguity in the definition of several concepts related to accounting irregularities, this article proposes a synthesis based on the agency theory and on the literature on the determinants and consequences of accounting irregularities. We also examine the deterrence role governance is presumed to play in the prevention and detection of those accounting practices which go beyond "strategic" earnings manipulation. The analysis of the literature suggests that accounting irregularities are mainly explained by difficult financial conditions as well as by a weak governance system. We propose some remedies to the theoretical and empirical weaknesses we have noticed and some research avenues.

Suggested Citation

  • Hervé Stolowy & Nadia Smaili & Réal Labelle, 2008. "La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquences," Working Papers hal-00578371, HAL.
    • Handle: RePEc:hal:wpaper:hal-00578371
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    Citations

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    Cited by:

    1. Frédéric Demerens & Dorra Najar & Jean-Louis Paré & Jean Redis, 2013. "Typology of stock market offenses in France: An analysis of sanctions by the AMF since 2006," Post-Print hal-00992928, HAL.
    2. Nicolas Dufour & Emmanuel Laffort, 2018. "La fraude est-elle gérable ? Application au cas des assurances complémentaires santé," Post-Print hal-03335959, HAL.
    3. repec:ipg:wpaper:2014-072 is not listed on IDEAS
    4. Jean-Louis Paré & Frédéric Demerens, 2011. "Détecter les manipulations financières en France : Le cas d'une PME cotée sur Alternext," Post-Print hal-00650559, HAL.
    5. Boniface Bampoky, 2013. "Comment assurer une information financière de qualité sous le système comptable OHADA ?," Post-Print hal-00996777, HAL.
    6. narjess BOUABDALLAH & jamel Eddine HENCHIRI, 2020. "L' impact des mécanismes de gouvernance interne sur le risque opérationnel bancaire," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 11(1), pages 151-189, June.
    7. Nicolas Dufour & Emmanuel Laffort, 2016. "De la fraude en question à la question de la fraude. Un complément de revue de littérature," Post-Print hal-03335921, HAL.
    8. Ines Amara & Anis Ben Amar & Anis Jarboui, 2013. "Detection of Fraud in Financial Statements: French Companies as a Case Study," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(3), pages 40-51, July.
    9. Ali Ahmadi & Abdelfettah Bouri, 2019. "The Effect of Audit Quality on the Extent of Voluntary Disclosure: Companies Listed in the Tunisian Stock Exchange," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(1), pages 59-73, March.
    10. Lambert Jerman, 2015. "Les Enjeux De L'Application Des Normes Ias-Ifrs : L'Etude Des Preparateurs Des Comptes, Une Perspective De Recherche Encore Inexploree," Post-Print hal-01188736, HAL.

    More about this item

    Keywords

    FRAUDE; GESTION DES DONNÉES COMPTABLES; RETRAITEMENT; GOUVERNANCE; FRAUD; ACCOUNTS MANIPULATION; RESTATEMENT; GOVERNANCE;
    All these keywords.

    JEL classification:

    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory

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