La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquences (notice n° 343695)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02648cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118022054.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Smaili, Nadia |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquences |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2009.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 7 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméIl existe une certaine ambiguïté dans la définition de plusieurs concepts relevant de ce que nous appelons l’information non conforme à la loi et aux normes. Cet article propose une synthèse générale, fondée sur la théorie de l’agence et établie à partir des littératures française et nord-américaine, sur les déterminants et les conséquences de cette information financière non conforme. Nous étudions également l’efficacité des mécanismes de gouvernance utilisés pour prévenir ou détecter ces pratiques qui vont au-delà d’une gestion « stratégique » des données comptables. L’analyse de ces études suggère que les erreurs et irrégularités sont principalement dues à des conditions financières difficiles et à un faible système de gouvernance. Nous suggérons quelques solutions aux carences théoriques et empiriques que nous avons relevées ainsi que des nouvelles pistes de recherche. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Accounting irregularities : determinants and consequencesGiven 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. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | gestion des données comptables |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | gouvernance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | retraitement |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fraude |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | restatement |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | governance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fraud |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounts manipulation |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Labelle, Réal |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Stolowy, Hervé |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 15 | 1 | 2009-04-01 | p. 159-198 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2009-1-page-159?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2009-1-page-159?lang=fr&redirect-ssocas=7080</a> |
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