Impact des éléments de gouvernement d'entreprise sur le contenu informationnel des accruals discrétionnaires cas du contexte Français.

Abstract : This study examines whether there is a linkage between the quality of corporate structure and the pricing of discretionary accruals, for a sample of French firms from the SBF 250. To approach the concept of corporate governance that covers several measurements: the board of directors and its committees, we used the method of data envelopment analysis (DEA). The findings indicate that the association between stock return and discretionary accruals is greater for firms having a good corporate governance structure. Furthermore, discretionary accruals have a greater association with future profitability for firms that have good corporate governance.
Document type :
Preprints, Working Papers, ...
Complete list of metadatas

Cited literature [12 references]  Display  Hide  Download

http://hal.grenoble-em.com/hal-00475202
Contributor : Magali Michel <>
Submitted on : Wednesday, April 21, 2010 - 1:56:41 PM
Last modification on : Sunday, June 2, 2019 - 10:24:02 AM
Long-term archiving on : Tuesday, September 28, 2010 - 12:17:11 PM

File

Impact_des_elements_de_gouvern...
Files produced by the author(s)

Identifiers

  • HAL Id : hal-00475202, version 1

Collections

Citation

Afef Dhahbi. Impact des éléments de gouvernement d'entreprise sur le contenu informationnel des accruals discrétionnaires cas du contexte Français.. 2010. ⟨hal-00475202⟩

Share

Metrics

Record views

498

Files downloads

669