Qualité de l’information comptable et codes de gouvernement d’entreprise

Dominique Dufour (), Philippe Luu (), Pierre Teller () and Elodie Benham ()
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Dominique Dufour: GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur
Philippe Luu: GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur
Pierre Teller: GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur
Elodie Benham: EM Strasbourg - École de Management de Strasbourg = EM Strasbourg Business School

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Abstract: This work analyses the effect of Corporate Governance Code on the quality of accounting numbers. The results show that the reference to a Corporate Governance Code does not modify the relationship between governance variables and the quality of accounting information.

Keywords: Governance Code. Accounting information quality; Code de Gouvernement d’entreprise. Qualité de l'information comptable (search for similar items in EconPapers)
Date: 2018-05-16
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-01907848
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Published in Transitions numériques et informations comptables, May 2018, Nantes, France. pp.cd-rom

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