Opacit De Lainformation Et Gestion Des Rsultats

Ben Saanoun Imen

Authors

Ben Saanoun Imen

Keywords:

lagestion des r#xE9;sultats- l#x2019;opacit#xE9; de l#x2019;information- la diversification de l#x2019;organisation- la d#xE9;viation de la propri#xE9;t#xE9; par rapport au cont

Abstract

Abstract not found

Downloads

How to Cite

Opacit De Lainformation Et Gestion Des Rsultats. (2014). Global Journal of Management and Business Research, 14(12), 37-46. https://journalofbusiness.org/index.php/GJMBR/article/view/

Download Citation

References

Aboody D, Kaznik R (2000) CEO stock option awards and the timing of corporate voluntary disclosures. 29(1), 73-100. https://doi.org/10.1016/s0165-4101(00)00014-8

Lucian Bebchuk (1999) A Rent-Protection Theory of Corporate Ownership and Control. https://doi.org/10.3386/w7203

Messod Beneish, Eric Press, Mark Vargus (2001) « The relation between incentives to avoid debt covenant default and insider trading », working paper. https://doi.org/10.2139/ssrn.268548

Ben Saanoun, I. RiahiY, Ben Arab, M. (2013) «Private benefits of control and earnings management: the case of French listed companies». 2(3), 121-139.

Bergstressera D, Philippon T (2006) CEO incentives and earnings management. 80.

Philip Berger, Eli Ofek (1995) Diversification's effect on firm value. 37(1), 39-65. https://doi.org/10.1016/0304-405x(94)00798-6

T. Biebuyck, A. Chapelle, A. Szafarz (2005) « Les leviers de contrôle des actionnaires majoritaires », Workingpaper, Université Libre de Bruxelles.

Marcello Bianchi, Magda Bianco, Luca Enriques (1997) Pyramidal Groups and the Separation Between Ownership and Control in Italy.

Patrick Bolton, Jose Scheinkman, Wei Xiong (2006) Executive Compensation and Short-Termist Behaviour in Speculative Markets. 73(3), 577-610. https://doi.org/10.1111/j.1467-937x.2006.00388.x

Robert Bowen, Larry DuCharme, D. Shores (1995) Stakeholders' implicit claims and accounting method choice. 20(3), 255-295. https://doi.org/10.1016/0165-4101(95)00404-1

Laurence Bloch, Elisabeth Kremp (2001) Ownership and Voting Power in France. https://doi.org/10.2139/ssrn.200632

M. Chtourou (2000) « Gestion du bénéfice et gouvernement d'entreprise : une étude empirique », Thèse de doctorat, Faculté des sciences de l'administration, Université Laval Québec.

Jay Dahya, Orlin Dimitrov, John McConnell (2008) Dominant shareholders, corporate boards, and corporate value: A cross-country analysis. 87(1), 73-100. https://doi.org/10.1016/j.jfineco.2006.10.005

C. Djama (2003) « Le risque de faillite modifie-t-il la politique comptable ? », Cahier de recherche, n° 156/2003, Louvain, IAE Toulouse. 156.

Patricia Dechow, Richard Sloan, Amy Sweeney (1996) Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*. 13(1), 1-36. https://doi.org/10.1111/j.1911-3846.1996.tb00489.x

Stephen Dempsey, Herbert Hunt, Nicholas Schroeder (1993) EARNINGS MANAGEMENT AND CORPORATE OWNERSHIP STRUCTURE: AN EXAMINATION OF EXTRAORDINARY ITEM REPORTING. 20(4), 479-500. https://doi.org/10.1111/j.1468-5957.1993.tb00270.x

David Denis, Diane Denis, Atulya Sarin (1997) Agency Problems, Equity Ownership, and Corporate Diversification. 52(1), 135-160. https://doi.org/10.1111/j.1540-6261.1997.tb03811.x

Raoudha Djebali, Amel Belanes, Abdelwahed Omri (2012) Simultaneous Determination of Firm Leverage and Private Benefits of Control in French Firms. 4(1). https://doi.org/10.5539/ijef.v4n1p177

Ronald Dye (1988) Earnings Management in an Overlapping Generations Model. 26(2), 195. https://doi.org/10.2307/2491102

Elmir S (2008) Gestion des résultats et stratégie de diversification Revue française de gestion - N° 187/. 2008, 35-52.

Faccio M (2002) The ultimate ownership of Western European corporations. 65, 365-395.

Mara Faccio, Hsien Lang (2000) The Separation of Ownership and Control: An Analysis of Ultimate Ownership in Western European Corporations. https://doi.org/10.2139/ssrn.222429

Sanford Grossman, Oliver Hart (1980) Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation. 11(1), 42. https://doi.org/10.2307/3003400

Healy P.M, Wahlen J.M (1999) A Review of the Earnings Management Literature and Its Implications for Standard Setting. 13.

Jensen M.C (1986) Agency costs of free cash flow, corporate finance, and takeovers. 76.

Jennifer Jones (1991) Earnings Management During Import Relief Investigations. 29(2), 193. https://doi.org/10.2307/2491047

Kim C, Pantzalis C (2003) Global/Industrial Diversification and Analyst Herding. 59.

Kothari S.P, Leone A.J, Wasley C.E (2005) « Performance matched discretionary accruals ». 39.

April Klein (2002) Audit committee, board of director characteristics, and earnings management. 33(3), 375-400. https://doi.org/10.1016/s0165-4101(02)00059-9

Lamont O, Polk C (2001) The Diversification discounts : Cash flows vs returns. 6, 1693-1721.

Gregory Niehaus (1989) Ownership Structure and Inventory Method Choice. 64(2), 269-284. https://doi.org/10.2308/tar-4490296

Park Y (2000) « Audit committees, corporate governance and auditor litigation », working paper. 2.

K. Peasnell, P. Pope, S. Young (2005) Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?. 32(7-8), 1311-1346. https://doi.org/10.1111/j.0306-686x.2005.00630.x

Charles Piot, Rémi Janin (2007) External Auditors, Audit Committees and Earnings Management in France. 16(2), 429-454. https://doi.org/10.1080/09638180701391030

Vernon Richardson (2000) Information Asymmetry and Earnings Management: Some Evidence. 15(4), 325-347. https://doi.org/10.1023/a:1012098407706

Shleifer A, Vishny R.W (1989) « Management entrenchment: The case of management specific investments ». 25, 123-139.

Andrei Shleifer (2004) Does Competition Destroy Ethical Behavior?. 94(2), 414-418. https://doi.org/10.1257/0002828041301498

L. Stout (2007) The mythical benefits of shareholder control. 93, 789-809.

Teoh Η, Welch Ι, Wong Τ.J (1998) Earnings Management and the Long‐Run Market Performance of Initial Public Offerings. 53.

Warfield T.D, Wild J.J, Wild K.L (1995) Managerial ownership, accounting choices, and informativeness of earnings. 20.

David Yermack (1997) Good Timing: CEO Stock Option Awards and Company News Announcements. 52(2), 449-476. https://doi.org/10.1111/j.1540-6261.1997.tb04809.x

Mark Zmijewski, Robert Hagerman (1981) An income strategy approach to the positive theory of accounting standard setting/choice. 3(2), 129-149. https://doi.org/10.1016/0165-4101(81)90010-0