Influence of the diversity of directors’ personal values on the accrual-based and real earnings management of listed companies in France (notice n° 516546)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01192cam a2200169 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121093653.0 |
| 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 | Maati, Jérôme |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Influence of the diversity of directors’ personal values on the accrual-based and real earnings management of listed companies in France |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2024.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 34 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This article analyzes the effects of the diversity of directors’ personal values on the accrual-based and real earnings management of listed French companies. This diversity has a marginal impact on income-increasing discretionary accruals. Its impact is more marked on real earnings management, because the diversity of several personal values reduces it. These results validate the upper echelons theory. They confirm the disciplinary perspective of agency theory and the positive impact of the diversity of directors’ personal values on earnings quality. |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Maati-Sauvez, Christine |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Management & Avenir | o 140 | 2 | 2024-04-25 | p. 41-65 | 1768-5958 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-management-et-avenir-2024-2-page-41?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-management-et-avenir-2024-2-page-41?lang=en&redirect-ssocas=7080</a> |
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