{"id":"https://openalex.org/W2241723908","doi":null,"title":"Board attributes and conditional conservatism: Evidence from French firms","display_name":"Board attributes and conditional conservatism: Evidence from French firms","publication_year":2014,"publication_date":"2014-05-30","ids":{"openalex":"https://openalex.org/W2241723908","mag":"2241723908"},"language":"en","primary_location":{"id":"pmh:oai:orbi.ulg.ac.be:2268/169301","doi":null,"is_oa":false,"landing_page_url":"https://orbi.uliege.be/handle/2268/169301","pdf_url":null,"source":{"id":"https://openalex.org/S4306400651","display_name":"Open Repository and Bibliography (University of Li\u00e8ge)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I157674565","host_organization_name":"University of Li\u00e8ge","host_organization_lineage":["https://openalex.org/I157674565"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"9\u00e8me Colloque International de l'ISG de Sousse, 29-30-31 Mai 2014","raw_type":"info:eu-repo/semantics/conferencePaper"},"volume":null,"type":"conference-paper","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5023120436","display_name":"Nabila Boussaid","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I157674565","display_name":"University of Li\u00e8ge","ror":"https://ror.org/00afp2z80","country_code":"BE","type":"education","lineage":["https://openalex.org/I157674565"]}],"countries":["BE"],"is_corresponding":false,"raw_author_name":"Nabila Boussaid","raw_affiliation_strings":["Universit\u00e9 de Li\u00e8ge - ULg > > > Doct. sc. \u00e9con. & gest. (sc. gestion - Bologne)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universit\u00e9 de Li\u00e8ge - ULg > > > Doct. sc. \u00e9con. & gest. (sc. gestion - Bologne)","institution_ids":["https://openalex.org/I157674565"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5038579996","display_name":"Danielle Sougn\u00e9","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I157674565","display_name":"University of Li\u00e8ge","ror":"https://ror.org/00afp2z80","country_code":"BE","type":"education","lineage":["https://openalex.org/I157674565"]}],"countries":["BE"],"is_corresponding":false,"raw_author_name":"Danielle Sougn\u00e9","raw_affiliation_strings":["Universit\u00e9 de Li\u00e8ge - ULg > HEC-Ecole de gestion de l'ULg : UER > Gestion financi\u00e8re et consolidation > >  >"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universit\u00e9 de Li\u00e8ge - ULg > HEC-Ecole de gestion de l'ULg : UER > Gestion financi\u00e8re et consolidation > >  >","institution_ids":["https://openalex.org/I157674565"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5033732662","display_name":"Taher Hamza","orcid":"https://orcid.org/0000-0002-6264-7366","observed_orcids":["https://orcid.org/0000-0002-6264-7366"]},"institutions":[{"id":"https://openalex.org/I8636806","display_name":"University of Sousse","ror":"https://ror.org/00dmpgj58","country_code":"TN","type":"education","lineage":["https://openalex.org/I8636806"]}],"countries":["TN"],"is_corresponding":false,"raw_author_name":"Taher Hamza","raw_affiliation_strings":["High School of Management ;University of Sousse  > Finance > Finance > 2013-2014 >"],"raw_orcid":"https://orcid.org/0000-0002-6264-7366","affiliations":[{"raw_affiliation_string":"High School of Management ;University of Sousse  > Finance > Finance > 2013-2014 >","institution_ids":["https://openalex.org/I8636806"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6211000084877014,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6211000084877014,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.3402999937534332,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.005900000222027302,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/board-characteristics","display_name":"board characteristics","score":0.9599999785423279},{"id":"https://openalex.org/keywords/conditional-conservatism","display_name":"conditional conservatism","score":0.9700000286102295},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.7419999837875366},{"id":"https://openalex.org/keywords/board-size","display_name":"board size","score":0.48399999737739563},{"id":"https://openalex.org/keywords/board-independence","display_name":"board independence","score":0.5590000152587891},{"id":"https://openalex.org/keywords/french-firms","display_name":"French firms","score":0.7360000014305115}],"concepts":[{"id":"https://openalex.org/C96640997","wikidata":"https://www.wikidata.org/wiki/Q5163004","display_name":"Conservatism","level":3,"score":0.6147206425666809},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4251837730407715},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3898515999317169},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.29470473527908325},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.11021029949188232},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.10070240497589111}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:orbi.ulg.ac.be:2268/169301","doi":null,"is_oa":false,"landing_page_url":"https://orbi.uliege.be/handle/2268/169301","pdf_url":null,"source":{"id":"https://openalex.org/S4306400651","display_name":"Open Repository and Bibliography (University of Li\u00e8ge)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I157674565","host_organization_name":"University of Li\u00e8ge","host_organization_lineage":["https://openalex.org/I157674565"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"9\u00e8me Colloque International de l'ISG de Sousse, 29-30-31 Mai 2014","raw_type":"info:eu-repo/semantics/conferencePaper"},{"id":"mag:2241723908","doi":null,"is_oa":false,"landing_page_url":"https://orbi.uliege.be/handle/2268/169301","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2287399434","https://openalex.org/W2120544816","https://openalex.org/W2287961578","https://openalex.org/W3125511856","https://openalex.org/W2938000480","https://openalex.org/W2506396734","https://openalex.org/W2597379571","https://openalex.org/W4251362914","https://openalex.org/W7008749083","https://openalex.org/W384487211"],"abstract_inverted_index":null,"counts_by_year":[{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}
