{"id":"https://openalex.org/W2554866634","doi":"https://doi.org/10.3917/cca.223.0009","title":"Les dirigeants g\u00e8rent-ils les r\u00e9sultats comptables avant d\u2019annoncer une r\u00e9duction d\u2019effectifs ? Le cas des entreprises fran\u00e7aises cot\u00e9es","display_name":"Les dirigeants g\u00e8rent-ils les r\u00e9sultats comptables avant d\u2019annoncer une r\u00e9duction d\u2019effectifs ? Le cas des entreprises fran\u00e7aises cot\u00e9es","publication_year":2016,"publication_date":"2016-11-07","ids":{"openalex":"https://openalex.org/W2554866634","doi":"https://doi.org/10.3917/cca.223.0009","mag":"2554866634"},"language":"fr","primary_location":{"id":"doi:10.3917/cca.223.0009","doi":"https://doi.org/10.3917/cca.223.0009","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.223.0009","pdf_url":"https://shs.cairn.info/article/CCA_223_0009/pdf?lang=fr","source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://shs.cairn.info/article/CCA_223_0009/pdf?lang=fr","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5037354355","display_name":"Marie-Anne Verdier","orcid":"https://orcid.org/0000-0003-0962-3952","observed_orcids":["https://orcid.org/0000-0003-0962-3952"]},"institutions":[{"id":"https://openalex.org/I134560555","display_name":"Universit\u00e9 Toulouse III - Paul Sabatier","ror":"https://ror.org/02v6kpv12","country_code":"FR","type":"education","lineage":["https://openalex.org/I134560555","https://openalex.org/I4405258862"]},{"id":"https://openalex.org/I4405258862","display_name":"Universit\u00e9 de Toulouse","ror":"https://ror.org/01ahyrz84","country_code":"FR","type":"education","lineage":["https://openalex.org/I4405258862"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Marie-Anne Verdier","raw_affiliation_strings":["FSI-Universit\u00e9 Toulouse 3 Paul SabatierLaboratoire Gouvernance et Contr\u00f4le Organisationnel (LGCO)129A avenue de Rangueil31077 Toulouse"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"FSI-Universit\u00e9 Toulouse 3 Paul SabatierLaboratoire Gouvernance et Contr\u00f4le Organisationnel (LGCO)129A avenue de Rangueil31077 Toulouse","institution_ids":["https://openalex.org/I134560555","https://openalex.org/I4405258862"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5006477120","display_name":"Jennifer Boutant","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3131550300","display_name":"Universit\u00e9 Toulouse-I-Capitole","ror":"https://ror.org/0443n9e75","country_code":"FR","type":"education","lineage":["https://openalex.org/I3131550300","https://openalex.org/I4405259414"]},{"id":"https://openalex.org/I4210137155","display_name":"Toulouse School of Management Research","ror":"https://ror.org/036yvb369","country_code":"FR","type":"facility","lineage":["https://openalex.org/I1294671590","https://openalex.org/I4210137155","https://openalex.org/I4210150854","https://openalex.org/I4405259414"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Jennifer Boutant","raw_affiliation_strings":["CRM IAE-Universit\u00e9 Toulouse 1 Capitole2 rue du Doyen Gabriel Marty31042 Toulouse Cedex 9"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"CRM IAE-Universit\u00e9 Toulouse 1 Capitole2 rue du Doyen Gabriel Marty31042 Toulouse Cedex 9","institution_ids":["https://openalex.org/I3131550300","https://openalex.org/I4210137155"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.8088,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":{"value":0.93038218,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":96},"biblio":{"volume":"Tome 22","issue":"3","first_page":"9","last_page":"45"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9945999979972839,"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":0.9945999979972839,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.0015999999595806003,"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"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.0010999999940395355,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.8429999947547913},{"id":"https://openalex.org/keywords/political-costs","display_name":"political costs","score":0.5839999914169312},{"id":"https://openalex.org/keywords/french-listed-firms","display_name":"French listed companies","score":0.5059999823570251}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5424848198890686},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.4492729902267456},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.34919220209121704},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.15883249044418335}],"mesh":[],"locations_count":8,"locations":[{"id":"doi:10.3917/cca.223.0009","doi":"https://doi.org/10.3917/cca.223.0009","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.223.0009","pdf_url":"https://shs.cairn.info/article/CCA_223_0009/pdf?lang=fr","source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},{"id":"pmh:oai:publications.ut-capitole.fr:42090","doi":null,"is_oa":false,"landing_page_url":"https://publications.ut-capitole.fr/id/eprint/42090/1/VerdieretBoutant2016_CCA.pdf","pdf_url":"https://publications.ut-capitole.fr/id/eprint/42090/1/VerdieretBoutant2016_CCA.pdf","source":{"id":"https://openalex.org/S4306401603","display_name":"Toulouse Capitole Publications (University Toulouse 1 Capitole)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3131550300","host_organization_name":"Universit\u00e9 Toulouse-I-Capitole","host_organization_lineage":["https://openalex.org/I3131550300"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"Article"},{"id":"mag:3122537698","doi":null,"is_oa":false,"landing_page_url":"https://econpapers.repec.org/RePEc:hal:journl:halshs-01522595","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},{"id":"pmh:oai:HAL:halshs-01522595v1","doi":null,"is_oa":false,"landing_page_url":"https://shs.hal.science/halshs-01522595","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit / Accounting Auditing Control, 2016, 22 (3), pp.9-45. &#x27E8;10.3917/cca.223.0009&#x27E9;","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:cai:ccaafc:cca_223_0009","doi":null,"is_oa":false,"landing_page_url":"http://www.cairn.info/revue-comptabilite-controle-audit-2016-3-page-9.htm","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:cairn.info:CCA_223_0009","doi":null,"is_oa":false,"landing_page_url":"https://shs.cairn.info/revue-comptabilite-controle-audit-2016-3-page-9?lang=fr","pdf_url":null,"source":{"id":"https://openalex.org/S4406923042","display_name":"Cairn.info","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405258322","host_organization_name":"Cairn.info","host_organization_lineage":["https://openalex.org/I4405258322"],"host_organization_lineage_names":[],"type":"other"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit | 22 | 3 | 2016-11-07 | p. 9-45 | 1262-2788","raw_type":null},{"id":"pmh:oai:cairn.info:E_CCA_223_0009","doi":null,"is_oa":false,"landing_page_url":"https://shs.cairn.info/journal-accounting-auditing-control-2016-3-page-9?lang=en","pdf_url":null,"source":{"id":"https://openalex.org/S4406923042","display_name":"Cairn.info","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405258322","host_organization_name":"Cairn.info","host_organization_lineage":["https://openalex.org/I4405258322"],"host_organization_lineage_names":[],"type":"other"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Accounting Auditing Control | Volume 22 | 3 | 2016-11-07 | p. 9-45 | 1262-2788","raw_type":null},{"id":"mag:2557740541","doi":null,"is_oa":false,"landing_page_url":"https://www.cairn-int.info/article-E_CCA_223_0009--do-managers-reduce-reported-earnings.htm","pdf_url":null,"source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Accounting Auditing Control","raw_type":null}],"best_oa_location":{"id":"doi:10.3917/cca.223.0009","doi":"https://doi.org/10.3917/cca.223.0009","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.223.0009","pdf_url":"https://shs.cairn.info/article/CCA_223_0009/pdf?lang=fr","source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.5263000130653381}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2554866634.pdf","grobid_xml":"https://content.openalex.org/works/W2554866634.grobid-xml"},"referenced_works_count":78,"referenced_works":["https://openalex.org/W40198218","https://openalex.org/W75195750","https://openalex.org/W1484982373","https://openalex.org/W1486845297","https://openalex.org/W1492155385","https://openalex.org/W1531906375","https://openalex.org/W1579738532","https://openalex.org/W1603811794","https://openalex.org/W1608580704","https://openalex.org/W1822104615","https://openalex.org/W1921318301","https://openalex.org/W1968214992","https://openalex.org/W1968637048","https://openalex.org/W1971763123","https://openalex.org/W1974698696","https://openalex.org/W1977896444","https://openalex.org/W1982886730","https://openalex.org/W1983714606","https://openalex.org/W1986187321","https://openalex.org/W1988235311","https://openalex.org/W1995073561","https://openalex.org/W2005093284","https://openalex.org/W2008199716","https://openalex.org/W2008973288","https://openalex.org/W2009135302","https://openalex.org/W2013012079","https://openalex.org/W2013685636","https://openalex.org/W2013941272","https://openalex.org/W2022994477","https://openalex.org/W2025256454","https://openalex.org/W2028170585","https://openalex.org/W2030418145","https://openalex.org/W2032086730","https://openalex.org/W2033076206","https://openalex.org/W2046793910","https://openalex.org/W2047134097","https://openalex.org/W2053165515","https://openalex.org/W2063805216","https://openalex.org/W2065619728","https://openalex.org/W2066820932","https://openalex.org/W2067572186","https://openalex.org/W2072255121","https://openalex.org/W2078408804","https://openalex.org/W2080496941","https://openalex.org/W2087270891","https://openalex.org/W2087398082","https://openalex.org/W2090481059","https://openalex.org/W2091033472","https://openalex.org/W2092526612","https://openalex.org/W2095277908","https://openalex.org/W2107431528","https://openalex.org/W2118104540","https://openalex.org/W2119935321","https://openalex.org/W2124104935","https://openalex.org/W2136032848","https://openalex.org/W2160872500","https://openalex.org/W2161212735","https://openalex.org/W2162009592","https://openalex.org/W2164798164","https://openalex.org/W2165407524","https://openalex.org/W2170894198","https://openalex.org/W2402380478","https://openalex.org/W2506002983","https://openalex.org/W2890038279","https://openalex.org/W3121179614","https://openalex.org/W3121896505","https://openalex.org/W3121951548","https://openalex.org/W3122082210","https://openalex.org/W3122726372","https://openalex.org/W3122965301","https://openalex.org/W3123100321","https://openalex.org/W3123153848","https://openalex.org/W3123231476","https://openalex.org/W3124170598","https://openalex.org/W4229804319","https://openalex.org/W4230336695","https://openalex.org/W7030239333","https://openalex.org/W7074154668"],"related_works":["https://openalex.org/W2557740541","https://openalex.org/W7146976939","https://openalex.org/W4392492392","https://openalex.org/W7169887308","https://openalex.org/W3122162729","https://openalex.org/W3216833026","https://openalex.org/W1814387429","https://openalex.org/W7143360450","https://openalex.org/W2995840294","https://openalex.org/W2091367299"],"abstract_inverted_index":{"Cet":[0],"article":[1],"vise":[2],"\u00e0":[3,26,75],"observer":[4],"si":[5],"les":[6],"dirigeants":[7],"adoptent":[8],"un":[9,52],"comportement":[10],"de":[11,31,34,44,54,57,92],"gestion":[12],"des":[13,19,84,95,101],"r\u00e9sultats":[14,71],"(GR)":[15],"dans":[16,98],"le":[17,99],"contexte":[18,100],"r\u00e9ductions":[20,102],"d\u2019effectifs.":[21,103],"Nous":[22],"supposons":[23],"une":[24,73],"GR":[25,74],"la":[27,42,76],"baisse":[28,77],"avant":[29],"l\u2019annonce":[30],"l\u2019op\u00e9ration":[32],"afin":[33],"montrer":[35],"son":[36],"caract\u00e8re":[37],"n\u00e9cessaire":[38],"et":[39,68],"limiter":[40],"ainsi":[41],"survenance":[43],"co\u00fbts":[45,96],"politiques.":[46],"L\u2019\u00e9tude":[47],"empirique":[48],"est":[49],"conduite":[50],"sur":[51],"\u00e9chantillon":[53],"120":[55],"annonces":[56],"r\u00e9duction":[58],"d\u2019effectifs":[59],"r\u00e9alis\u00e9es":[60],"par":[61],"104":[62],"entreprises":[63],"cot\u00e9es":[64],"fran\u00e7aises":[65],"entre":[66],"2007":[67],"2012.":[69],"Les":[70],"confirment":[72],"d\u2019environ":[78],"4":[79],"%":[80],"du":[81],"total":[82],"actif":[83],"entreprises.":[85],"De":[86],"mani\u00e8re":[87],"globale,":[88],"cette":[89],"\u00e9tude":[90],"permet":[91],"valider":[93],"l\u2019hypoth\u00e8se":[94],"politiques":[97]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-11-30T00:00:00"}
