Rémunération des dirigeants et risque de fraude d'entreprise

Fleckinger, Pierre; Lafay, Thierry; Monnier, Constance

doi:10.3917/reco.643.0457

Cited by 5 publications

(3 citation statements)

References 17 publications

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“…Generally, two conditions are necessary so that the use of stock options is not problematic: first, suspensive clauses are essential to guarantee the efficiency of the contractual relationship; second, public policy must integrate the complex effects that we have highlighted in the dual agency relationship (Fleckinger et al, 2013). The financial crisis from 2007 to 2009 was caused by widespread fraud in the mortgage securitization industry (Fligstein and Rochrkasse, 2016).…”

Section: The Social Necessity Of Fighting Against Fraudmentioning

confidence: 99%

Accounting Function as Management Performance Tool in Organizations

Ugoani¹

2020

BMER

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Accounting function aims at providing accurate and sufficient accounting information to facilitate proper financial reporting and management performance. Accounting information is usually in the form of periodic or annual financial statements which are products of costing, financial and management accounting prepared for the benefit of a number of external interest groups. Accounting has its roots in the stewardship approach and as a management performance tool to guide the agent and the principal over the exact status of the going concern. Accounting function also involves financial statement analysis, interpreting the accounts by computing and evaluating ratios which relate pairs of financial information or items with one another. This analysis of ratios can be cross-sectional comparing the results of one company with another or trend. In doing so close attention is usually paid to profitability ratio to help keep pace with effective management performance. The exploratory research design was adopted for the study and result showed positive correlation between accounting function and management performance. The study was not exhaustive, therefore, further study should examine the relationship between audit failure and business failure as a matter of finding a solution to the problem. It was recommended that management should always carefully study audit reports to enhance decision making and management performance.

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Section: The Social Necessity Of Fighting Against Fraudmentioning

confidence: 99%

Accounting Function as Management Performance Tool in Organizations

Ugoani¹

2020

BMER

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“…First, further developments on the role of sanctions have highlighted that the difficulty to disincentive cartel-type practices is influenced by the fact that the interests of managers may not be aligned with those of shareholders (Jensen and Meckling 1976). Recent works on remuneration schemes show that they can generate perverse economic incentives, as well as psychological and social responses that motivate counterproductive behaviors such as fraud (Larkin and Pierce 2016) and anticompetitive practices (Fleckinger et al 2013;Fonseca et al 2022). Second, in addition to the role of incentives and sanctions in cartel-type decisions, previous works have investigated the role of psychological and behavioral factors in explaining such decisions.…”

Section: Introductionmentioning

confidence: 99%

Do Sanctions or Moral Costs Prevent the Formation of Cartel-Type Agreements?

Boulu-Reshef

Monnier-Schlumberger

2023

SSRN Journal

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“…https://eur-lex.europa.eu/legal-content/FR/TXT/PDF/?uri=CELEX:52006XC0901(01)&from=FR.4 En outre, les procédures civiles se développent en Europe (en 2016, des poursuites civiles ont été engagées consécutivement à la condamnation du cartel des camions, https://www.lesechos.fr/industrie-services/tourismetransport/0302223463710-deja-puni-par-bruxelles-le-cartel-des-camions-fait-face-a-ses-clients-2203783.php). 5 Voir la synthèsede Connor et Lande (2012).6 VoirBuccirossi et Spagnolo (2007) et Fleckinger et al (2013. 7 L'expression « têtes brûlées » a été utilisée dans la littérature sur les cartels dansCombe et Monnier-Schlumberger (2016).…”

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Lutte contre les cartels : comment dissuader les têtes brûlées ?

Boulu-Reshef¹,

Monnier-Schlumberger²

2019

Revue Économique

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Cet article propose une approche expérimentale qui rend possible l'identification des individus les plus susceptibles de former un cartel : les « têtes brûlées ». Les expériences testent l'efficacité dissuasive des différents dispositifs de lutte contre les cartels en comparant les propensions à s'entendre des individus dans différents types de dispositifs de sanctionsamende, clémence, conformité, et exclusionet de détectiondétection avec probabilité exogène ou par dénonciation dans le cas de la clémence. La conformité et l'exclusion s'avèrent particulièrement dissuasive, la clémence ne l'est pas. L'effet dissuasif des amendes élevées est limité pour les « têtes brûlées », qui sont davantage influencés par l'ampleur du risque de détection. Les différences de genre et d'aversion pour le risque impactent le comportement chez les autres participants mais pas chez les individus qualifiés de « têtes brûlées ». (800 caractères) Code JEL C91 L4 Mots clés Expérience, cartel, sanctions, têtes brûlées.

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Rémunération des dirigeants et risque de fraude d'entreprise

Cited by 5 publications

References 17 publications

Accounting Function as Management Performance Tool in Organizations

Accounting Function as Management Performance Tool in Organizations

Do Sanctions or Moral Costs Prevent the Formation of Cartel-Type Agreements?

Lutte contre les cartels : comment dissuader les têtes brûlées ?

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