L'impact de l'environnement législatif sur la qualité de l'information comptable

This article uses the unique Canadian bijuralism environment where Common Law coexists with Civil Law, as a laboratory to contribute to the international debate on whether one legal regime is superior to the other with regard to firms¿ financial reporting quality (FRQ). Our results show that, ceteris paribus, the quality of corporate financial reporting is higher for firms operating under the Civil Law regime.

FILIP, A., LABELLE, R. and ROUSEAU, S. (2009). L'impact de l'environnement législatif sur la qualité de l'information comptable. Revue Française de Gouvernance d'Entreprise, (6), pp. 91-106.

Keywords : #Etudes-d'association, #Gestion-du-résultat, #Qualité-de-l'information-comptable, #Régime-légal