The impact of CSR on the relationship between performance management and quality financial and extra-financial reporting: The French case (notice n° 547724)
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| fixed length control field | 01620cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121114927.0 |
| 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 | Fourati, Abdelaziz |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The impact of CSR on the relationship between performance management and quality financial and extra-financial reporting: The French case |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2020.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 42 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper investigates the relationship between the earnings management (GR) and the quality of the financial and extra-financial reporting. We examine the impact of three components of the CSR performance based on the analysis of 255 reference documents and CSR reports of 51 French firms pertaining to the SBF120 index. Ours findings indicate that the earnings management degrades the quality of the financial and extra-financial reporting. Also, we highlight that the CSR performance, especially the governance mechanisms, improves the quality of the CSR reporting. Finally, we show also that the environmental performance increases the use of earnings management practices. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | earnings management |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CSR performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CSR |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | information quality |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | earnings management |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CSR performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CSR |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | information quality |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Jeriji, Maher |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Louhichi, Waël |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherches en Sciences de Gestion | o 137 | 2 | 2020-09-23 | p. 115-142 | 2259-6372 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2020-2-page-115?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2020-2-page-115?lang=en&redirect-ssocas=7080</a> |
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