Cette étude empirique a pour objet de vérifier s'il existe une relation entre la structure de propriété et la qualité de la communication financière des entreprises françaises. Nos résultats indiquent que, conformément aux prédictions de la théorie de l'agence, la qualité des...

CET ARTICLE TRAITE DES ETUDES EMPIRIQUE DES MODIFICATIONS COMPTABLES EFFECTUEES PAR LES ENTREPRISES FRANCAISES

Corporate governance has recently given rise to concern and public debate in Canada and on the international scene. Reaction in Canada has focused on extending the regulation of corporate disclosure with regard to corporate governance. Following the recommendation of the Dey Report, companies...

Ross S. Skinner built his intimate knowledge of the intricacies of the art of accounting through a very long and rich career as an accounting philosopher. This allowed him to both observe, and be part of, the formalisation of today's GAAP. The longevity of his career and the particular moment...

We review and synthesize the results of empirical studies of associations between corporate oversight measures and financial reporting quality (FRQ). We examine two oversight components, board characteristics and audit committee characteristics. For each component, we summarize associations...

This article examines whether and how the participation of women in the firm's board of directors and senior management enhances financial performance. We use the Fama and French (1992, 1993) valuation framework to take the level of risk into consideration, when comparing firm performances,...

This study examines the extent to which corporate governance acts as an efficient means of protecting investors against accounting irregularities, thus contributing to the literatures on governance, on fraudulent financial statements and on the public enforcement of securities laws by market...

The theoretical concept of agency costs developed by Jensen and Meckling (1976) and Jensen (2005) are used to study the assumed relationship between the quality of a firm's governance and its decision to issue a profit warning (PW), when it is overvalued. Based on a sample of Canadian companies...