Efecto moderador del gobierno de la empresa en la relación entre la calidad de la información contable y el desempeño de la empresa (notice n° 957598)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 01807cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125043820.0 |
| 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 | Hamrouni, Salma |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Efecto moderador del gobierno de la empresa en la relación entre la calidad de la información contable y el desempeño de la empresa |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2024.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 44 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Nos proponemos, en este trabajo, ampliar el análisis del efecto de los mecanismos de gobernanza empresarial sobre la calidad de la información contable representada por el conservadurismo contable, y estudiar el efecto moderador de esta última en la relación entre los mecanismos de gobierno y el desempeño en el contexto de las empresas tunecinas. Intentamos, así, probar empíricamente en el contexto de las empresas francesas y durante un periodo que abarca desde 2014 hasta 2021 el efecto de la estructura de propiedad y del consejo de administración en la calidad de la información contable (medida por el conservadurismo) y en la relación desempeño-conservadurismo. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | desempeño empresarial |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | conservadurismo contable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | resultados empresariales |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | efecto moderador |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | calidad de la información contable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | gobernanza de la empresa |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | corporate governance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | moderating effect |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | corporate performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting conservatism |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | quality of accounting information |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Kilani, Hadda |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Montassar, Zayati |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | La Revue des Sciences de Gestion | 323 | 4 | 2024-02-09 | p. 53-66 | 1160-7742 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revista-revue-des-sciences-de-gestion-2023-4-page-53?lang=es&redirect-ssocas=7080">https://shs.cairn.info/revista-revue-des-sciences-de-gestion-2023-4-page-53?lang=es&redirect-ssocas=7080</a> |
Pas d'exemplaire disponible.
Réseaux sociaux