Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "1104"
  #_source: array:26 [
    "id" => "1104"
    "slug" => "equilibrium-dishonesty"
    "yearMonth" => "2007-01"
    "year" => "2007"
    "title" => "Equilibrium (dis)honesty"
    "description" => "BESANCENOT, D. et VRANCEANU, R. (2007). Equilibrium (dis)honesty. <i>Journal of Economic Behavior and Organization</i>, pp. 232-249."
    "authors" => array:2 [
      0 => array:3 [
        "name" => "VRANCEANU Radu"
        "bid" => "B00000524"
        "slug" => "vranceanu-radu"
      ]
      1 => array:1 [
        "name" => "BESANCENOT D."
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:4 [
      0 => "Comportement des managers"
      1 => "Fraude"
      2 => "Information comptable"
      3 => "PCAOB"
    ]
    "updatedAt" => "2020-12-17 17:55:06"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "232-249"
      "volume" => null
      "number" => null
    ]
    "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" => "L'article étudie la production de rapports financièrs frauduleux dans un modèle qui présente les caractéristiques essentielles du marché US de l'information financière des entreprises cotées. On montre que, à l'équilibre, non seulement les managers qui dirigent des firmes de moins bonne qualité, mais aussi ceux qui dirigent des firmes performantes ont intérêt à produire des rapport faux."
      "en" => "This paper analyzes the production of fraudulent financial statements in a model featuring the main characteristics of the US corporate information market. It is shown that, in equilbrium, not only managers at the head of bad firms, but also some of those running good firms may resort to dishonest reporting."
    ]
    "authors_fields" => array:2 [
      "fr" => "Economie"
      "en" => "Economics"
    ]
    "indexedAt" => "2024-12-21T15:21:45.000Z"
    "docTitle" => "Equilibrium (dis)honesty"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/vranceanu-radu">VRANCEANU Radu</a>, BESANCENOT D."
    "docDescription" => "<span class="document-property-authors">VRANCEANU Radu, BESANCENOT D.</span><br><span class="document-property-authors_fields">Economie</span> | <span class="document-property-year">2007</span>"
    "keywordList" => "<a href="#">Comportement des managers</a>, <a href="#">Fraude</a>, <a href="#">Information comptable</a>, <a href="#">PCAOB</a>"
    "docPreview" => "<b>Equilibrium (dis)honesty</b><br><span>2007-01 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Equilibrium (dis)honesty</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 9.357207
  +"parent": null
}