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

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.
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https://hal-hec.archives-ouvertes.fr/hal-00578371
Contributor : Antoine Haldemann <>
Submitted on : Saturday, March 19, 2011 - 8:47:41 PM
Last modification on : Friday, March 27, 2020 - 3:18:04 PM

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  • HAL Id : hal-00578371, version 1

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Hervé Stolowy, Nadia Smaili, Réal Labelle. La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquences. 2008. ⟨hal-00578371⟩

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