Que savons-nous sur les réseaux du conseil d’administration ?

Thomas Jeanjean and Sophie Marmousez

ACCRA, 2019, vol. 25, issue 2, 123-167

Abstract: This article reviews the literature on the social networks of directors as examined in major finance and accounting journals. The empirical literature in finance and accounting confirms the existence and the significant role of these networks on accounting choices, governance or performance. After clarifying a number of concepts, we summarize the academic knowledge about the influence of board networks. We are able to suggest possible extensions to this line of research, using both different perceptions on network effect between finance and accounting and methodological developments put forward in some articles.

Keywords: social networks; board of directors; governance; financial reporting quality; corporate policies; performance (search for similar items in EconPapers)
Date: 2019
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