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We aim, in this paper, to extend the analysis of the impact of corporate governance mechanisms on the quality of accounting information resulting from conservative accounting policies. Additionally, we seek to examine the moderating effect of the latter on the relationship between governance mechanisms and performance in the context of Tunisian companies. We attempt to empirically test, in the context of French companies over the period from 2014 to 2021, the effect of ownership structure and the board of directors on the quality of accounting information (measured by conservatism) and on the performance-conservatism relationship.