Articlediamond2013

Corporate Governance System and Quality of Financial Information

22 citations0/0 files storedMediterranean Journal of Social Sciences

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

At this study, we try to find the relationship between the system of governance and the quality of financial information for a sample of French companies listed in the SBF 250 for a period from 2004 to 2008. The Quality of financial information is approximated by discretionary accruals. Corporate governance is appreciated by a global index with 64 items and three sub-indices relating to the characteristics of the board, ownership structure and quality of the control system. Our results demonstrate that the quality of financial information is positively related to the quality of the board and the quality of the ownership structure. The use of an overall governance index gives more significant results for the three models and affirms the positive relationship between the quality of governance system and the quality of financial reporting. DOI: 10.5901/mjss.2013.v4n2p129

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 22 citations exist upstream.

References

1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 1991Earnings Management During Import Relief Investigations 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 2005Performance matched discretionary accrual measures 1996Higher market valuation of companies with a small board of directors 1995Detecting Earnings Management.1985The Structure of Corporate Ownership: Causes and Consequences 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.