Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "4041"
  #_source: array:26 [
    "id" => "4041"
    "slug" => "new-corporate-governance-rules-and-practices"
    "yearMonth" => "2011-02"
    "year" => "2011"
    "title" => "New Corporate Governance Rules and Practices"
    "description" => "KRIVOGORSKY, V. et DICK, W. (2011). New Corporate Governance Rules and Practices. Dans: <i>Law, Corporate Governance, and Accounting: European Perspectives</i>. 1st ed. Routledge, pp. 33-87."
    "authors" => array:2 [
      0 => array:3 [
        "name" => "DICK Wolfgang"
        "bid" => "B00000158"
        "slug" => "dick-wolfgang"
      ]
      1 => array:1 [
        "name" => "KRIVOGORSKY V."
      ]
    ]
    "ouvrage" => "Law, Corporate Governance, and Accounting: European Perspectives"
    "keywords" => array:2 [
      0 => "Convergence des normes d’information financière"
      1 => "Systèmes de gouvernance d’entreprise (SGE)"
    ]
    "updatedAt" => "2021-09-06 14:06:32"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "33-87"
      "volume" => null
      "number" => null
    ]
    "type" => array:2 [
      "fr" => "Chapitres"
      "en" => "Book chapters"
    ]
    "support_type" => array:2 [
      "fr" => "Editeur"
      "en" => "Publisher"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Cette étude analyse les dernières évolutions des systèmes de gouvernance d’entreprise (SGE) dans certains pays membres de l’Union Européenne afin d’identifier (1) si ces SGE suivent la tendance de convergence des normes d’information financière, et (2) si un de ces SGE (ou un de ses composants) dispose d’un avantage comparatif méritant d’être adopté par les autres. L’en jeu de cette étude vient du fait que des différences significatives entre SGE des états continuent à exister ce qui peut entraver la comparabilité des entreprises entre pays. Alors que de telles différences n’impactent pas directement les pratiques comptables d’une firme, de telles règles et pratiques peuvent néanmoins impacter de manière significative la prise de décisions et conduire ainsi, in fine, à des différences qualitatives mesurables dans les états financiers."
      "en" => "The purpose of this study is to analyze the latest developments in corporate governance systems (CGS) in European countries that are members of the European Union to identify whether CGSs (1) follow financial reporting standards on the road of convergence, and (2) whether any particular given CGS (or its component) enjoys relative competitive advantage worthy to be adopted by others. The importance of such a study stems from the fact that significant differences in corporate governance codes persist on a per-country level that may hinder cross-country firms’ comparability. While such differences do not affect a firm’s accounting practices per se, some regulations and practices may instead imbue strong exogenous effects on decision making that ultimately lead to measurable differences in financial statements’ properties."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-12-22T18:21:45.000Z"
    "docTitle" => "New Corporate Governance Rules and Practices"
    "docSurtitle" => "Chapitres"
    "authorNames" => "<a href="/cv/dick-wolfgang">DICK Wolfgang</a>, KRIVOGORSKY V."
    "docDescription" => "<span class="document-property-authors">DICK Wolfgang, KRIVOGORSKY V.</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2011</span>"
    "keywordList" => "<a href="#">Convergence des normes d’information financière</a>, <a href="#">Systèmes de gouvernance d’entreprise (SGE)</a>"
    "docPreview" => "<b>New Corporate Governance Rules and Practices</b><br><span>2011-02 | Chapitres </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">New Corporate Governance Rules and Practices</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 9.220553
  +"parent": null
}