Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "10164"
  #_source: array:26 [
    "id" => "10164"
    "slug" => "accountability-and-value-enhancement-roles-of-corporate-governance"
    "yearMonth" => "2007-06"
    "year" => "2007"
    "title" => "Accountability and value enhancement roles of corporate governance"
    "description" => "KOH, P.S., LAPLANTE, S. et TONG, Y.H. (2007). Accountability and value enhancement roles of corporate governance. <i>Accounting and Finance</i>, 47(2), pp. 305-333."
    "authors" => array:3 [
      0 => array:3 [
        "name" => "KOH Ping-Sheng"
        "bid" => "B00703612"
        "slug" => "koh-ping-sheng"
      ]
      1 => array:1 [
        "name" => "LAPLANTE S."
      ]
      2 => array:1 [
        "name" => "TONG Y.H."
      ]
    ]
    "ouvrage" => ""
    "keywords" => []
    "updatedAt" => "2022-12-01 15:53:47"
    "publicationUrl" => "https://doi.org/10.1111/j.1467-629X.2006.00207.x"
    "publicationInfo" => array:3 [
      "pages" => "305-333"
      "volume" => "47"
      "number" => "2"
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "We examine the twin roles of accountability and value enhancement of corporate governance in the context of financial reporting. We investigate the accountability role by examining the association between governance structures and abnormal accruals, and the value enhancement role by investigating the association between abnormal accruals explained by governance structures and future performance. We differentiate between governance mechanisms that have direct roles in the financial reporting process (audit related) from mechanisms that have indirect roles (board related). We find that independent and active audit committees and independent boards are important governance attributes for financial reporting. We show that both audit-related and board-related governance structures are value enhancing."
      "en" => "We examine the twin roles of accountability and value enhancement of corporate governance in the context of financial reporting. We investigate the accountability role by examining the association between governance structures and abnormal accruals, and the value enhancement role by investigating the association between abnormal accruals explained by governance structures and future performance. We differentiate between governance mechanisms that have direct roles in the financial reporting process (audit related) from mechanisms that have indirect roles (board related). We find that independent and active audit committees and independent boards are important governance attributes for financial reporting. We show that both audit-related and board-related governance structures are value enhancing."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-11-21T13:21:44.000Z"
    "docTitle" => "Accountability and value enhancement roles of corporate governance"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/koh-ping-sheng">KOH Ping-Sheng</a>, LAPLANTE S., TONG Y.H."
    "docDescription" => "<span class="document-property-authors">KOH Ping-Sheng, LAPLANTE S., TONG Y.H.</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2007</span>"
    "keywordList" => ""
    "docPreview" => "<b>Accountability and value enhancement roles of corporate governance</b><br><span>2007-06 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="https://doi.org/10.1111/j.1467-629X.2006.00207.x" target="_blank">Accountability and value enhancement roles of corporate governance</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.769787
  +"parent": null
}