LE CONTROLE INSTITUTIONNEL DE L'INFORMATION COMPTABLE ET FINANCIERE

Constant Djama
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Constant Djama: CRM - Centre de Recherche en Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - IAE - Institut d'Administration des Entreprises - Toulouse - CNRS - Centre National de la Recherche Scientifique

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Abstract: Which roles play the institutional system (Securities stock exchange and legal authorities) in the quality control of countable and financial information (ICF)? It is with this question that we try here to answer. We analyse the decisions of sanction for fraud to the accounting and financial information pronounced by the French seciruties regulator (AMF) and the judges between 1995 and 2008. The résults show that the control of the AMF is more effective than that of the judges.

Keywords: Financial reporting/Financial Accounting; Institutional System; Frauds; Information comptable et financière; Système institutionnel; Fraudes; Sanctions. (search for similar items in EconPapers)
Date: 2010-05-10
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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