000			01620cam a2200277 4500500
005			20250121114927.0
041			_afre
042			_adc
100	1	0	_aFourati, Abdelaziz _eauthor
700	1	0	_a Jeriji, Maher _eauthor
700	1	0	_a Louhichi, Waël _eauthor
245	0	0	_aThe impact of CSR on the relationship between performance management and quality financial and extra-financial reporting: The French case
260			_c2020.
500			_a42
520			_aThis 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			_aearnings management
690			_aCSR performance
690			_aCSR
690			_ainformation quality
690			_aearnings management
690			_aCSR performance
690			_aCSR
690			_ainformation quality
786	0		_nRecherches en Sciences de Gestion | o 137 | 2 | 2020-09-23 | p. 115-142 | 2259-6372
856	4	1	_uhttps://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2020-2-page-115?lang=en&redirect-ssocas=7080
999			_c547724 _d547724