Earnings management and ownership structure: Evidence from France

Gestion des résultats comptables et structure de l'actionnariat: le cas français

Yves Mard () and Sylvain Marsat ()
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Yves Mard: CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand
Sylvain Marsat: CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand

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Date: 2012
Note: View the original document on HAL open archive server: https://hal.science/hal-02156592
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2012, 3 (18), pp.11-42. ⟨10.3917/cca.183.0011⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02156592

DOI: 10.3917/cca.183.0011

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