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dc.contributor.authorLambert, Caroline
dc.contributor.authorSponem, Samuel
dc.date.accessioned2009-07-27T08:46:48Z
dc.date.available2009-07-27T08:46:48Z
dc.date.issued2005
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/1373
dc.language.isoenen
dc.subjectCorporate governanceen
dc.subjectFranceen
dc.subjectGouvernance d'entrepriseen
dc.subjectManagement controlen
dc.subjectProfit manipulationen
dc.subjectAccounting standardsen
dc.subject.ddc658.1en
dc.subject.classificationjelG34en
dc.subject.classificationjelM10en
dc.titleCorporate governance and profit manipulation : a French field studyen
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenProfit manipulation has been largely studied through Positive Accounting Theory (PAT). However, the weakness of the results obtained would suggest using different theoretical and methodological approaches to examine this subject. In France, management controllers play a central role in profit manipulation. This paper offers a comprehensive analysis of their profit manipulation practices. Using results from 32 interviews in 13 companies, we argue that the spread of Anglo-Saxon corporate governance model has fostered such behaviour. Far from the opportunism hypothesis supported by Positive Accounting Theory, profit manipulation is used as a tool by management controllers to gain broader legitimacy within organisations and/or to adopt what they claim to be ethical behaviour.en
dc.relation.isversionofjnlnameCritical perspectives on Accounting
dc.relation.isversionofjnlvol16en
dc.relation.isversionofjnlissue6en
dc.relation.isversionofjnldate2005-08
dc.relation.isversionofjnlpages717-748en
dc.relation.isversionofdoihttp://dx.doi.org/10.1016/j.cpa.2003.08.008en
dc.description.sponsorshipprivateouien
dc.relation.isversionofjnlpublisherAcademic Press San Diegoen
dc.subject.ddclabelOrganisation et finances d'entrepriseen


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