Que savons-nous sur les réseaux du conseil d’administration ? (notice n° 346522)
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| fixed length control field | 02560cam a2200325 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118023613.0 |
| 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 | Jeanjean, Thomas |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Que savons-nous sur les réseaux du conseil d’administration ? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2019.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 49 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article propose une revue de littérature sur les réseaux sociaux du conseil d’administration et leur influence telle qu’examinée dans les revues majeures de finance et de comptabilité. La littérature empirique dans ces champs confirme l’existence et le rôle significatif de ces réseaux, notamment lorsqu’il s’agit de choix comptables, de gouvernance et de performance des sociétés. Après avoir clarifié un certain nombre de concepts, nous proposons, à partir de travaux empiriques rigoureusement sélectionnés, d’identifier et d’analyser ce que nous savons de l’influence des réseaux du conseil d’administration. Nous pouvons ainsi suggérer des prolongements possibles pour ce thème de recherche en tirant parti de l’écart de traitement de l’effet des réseaux dans le champ CCA et en dehors du champ CCA, mais aussi des avancées méthodologiques proposées dans certains articles. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This article reviews the literature on the social networks of directors as examined in major finance and accounting journals. The empirical literature in finance and accounting confirms the existence and the significant role of these networks on accounting choices, governance or performance. After clarifying a number of concepts, we summarize the academic knowledge about the influence of board networks. We are able to suggest possible extensions to this line of research, using both different perceptions on network effect between finance and accounting and methodological developments put forward in some articles. |
| 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 | politiques d’entreprise |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | conseil d’administration |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | qualité de l’information financière |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | réseaux sociaux |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial reporting quality |
| 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 | corporate policies |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | board of directors |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | social networks |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Marmousez, Sophie |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 25 | 2 | 2019-08-22 | p. 123-167 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2019-2-page-123?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2019-2-page-123?lang=fr&redirect-ssocas=7080</a> |
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Réseaux sociaux