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

Afef Dhahbi ()
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Afef Dhahbi: FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax

Working paper serie RMT - Grenoble Ecole de Management from HAL

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.

Keywords: discretionary accruals; corporate governance mechanisms; governance index; accruals discrétionnaires; gouvernement d'entreprise; indices de gouvernance (search for similar items in EconPapers)
Date: 2010-04-21
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