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

Elodie Benham (), Dominique Dufour (), Philippe Luu () and Pierre Teller ()
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Elodie Benham: EM Strasbourg - École de Management de Strasbourg = EM Strasbourg Business School
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

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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: 2018-12
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Published in Revue française de gouvernance d'entreprise, 2018, 20, pp.79-101

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02054243

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