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L’externalisation de la fonction comptable à l’épreuve de la théorie du signal

Abstract : Despite legal constraints, there is an information asymmetry concerning the quality of financial statements. The outsourcing of accounting services may work as a signal, in as far as it sets a limit on earnings management. We build a theoretical framework based on the signaling theory to explain the outsourcing of accounting services. We test the theoretical frame on a sample of 123 French companies. Three hypotheses are corroborated: listed and highly indebted companies use external accounting services more frequently; companies with two external auditors do not.
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https://hal-paris1.archives-ouvertes.fr/hal-03678666
Contributor : Véronique Rougès Connect in order to contact the contributor
Submitted on : Wednesday, May 25, 2022 - 2:54:32 PM
Last modification on : Wednesday, September 28, 2022 - 4:19:09 PM

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Guillaume Chanson, Véronique Rougès. L’externalisation de la fonction comptable à l’épreuve de la théorie du signal. Finance Contrôle Stratégie, 2012, 15-3, ⟨10.4000/fcs.1189⟩. ⟨hal-03678666⟩

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