{"id":"https://openalex.org/W3094605671","doi":"https://doi.org/10.3917/cca.263.0111","title":"Earnings management tools during financial difficulties: evidence from French unlisted companies","display_name":"Earnings management tools during financial difficulties: evidence from French unlisted companies","publication_year":2020,"publication_date":"2020-09-14","ids":{"openalex":"https://openalex.org/W3094605671","doi":"https://doi.org/10.3917/cca.263.0111","mag":"3094605671"},"language":"fr","primary_location":{"id":"doi:10.3917/cca.263.0111","doi":"https://doi.org/10.3917/cca.263.0111","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.263.0111","pdf_url":"https://shs.cairn.info/article/CCA_263_0111/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_263_0111/pdf?lang=fr","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5037420332","display_name":"Domenico Campa","orcid":"https://orcid.org/0000-0002-8327-9339","observed_orcids":["https://orcid.org/0000-0002-8327-9339"]},"institutions":[{"id":"https://openalex.org/I14500998","display_name":"International University of Monaco","ror":"https://ror.org/02kb5sz66","country_code":"MC","type":"education","lineage":["https://openalex.org/I14500998"]}],"countries":["MC"],"is_corresponding":true,"raw_author_name":"Domenico Campa","raw_affiliation_strings":["Associate Professor of AccountingInternational University of MonacoINSEEC Research Center14, Rue Clerissi98000 Principality of Monaco"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Associate Professor of AccountingInternational University of MonacoINSEEC Research Center14, Rue Clerissi98000 Principality of Monaco","institution_ids":["https://openalex.org/I14500998"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5037420332"],"corresponding_institution_ids":["https://openalex.org/I14500998"],"apc_list":null,"apc_paid":null,"fwci":1.7631,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":{"value":0.86433986,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":92,"max":97},"biblio":{"volume":"Tome 26","issue":"3","first_page":"111","last_page":"147"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9980000257492065,"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":0.9980000257492065,"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":0.0007999999797903001,"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/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.00019999999494757503,"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":0.9990000128746033},{"id":"https://openalex.org/keywords/financial-distress","display_name":"financial distress","score":0.9810000061988831},{"id":"https://openalex.org/keywords/non-listed-firms","display_name":"non-listed companies","score":0.7429999709129333},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.9520000219345093}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.6830756664276123},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.6371258497238159},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.12272807955741882}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.3917/cca.263.0111","doi":"https://doi.org/10.3917/cca.263.0111","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.263.0111","pdf_url":"https://shs.cairn.info/article/CCA_263_0111/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:RePEc:cai:ccaafc:cca_263_0111","doi":null,"is_oa":false,"landing_page_url":"http://www.cairn.info/revue-comptabilite-controle-audit-2020-3-page-111.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_263_0111","doi":null,"is_oa":false,"landing_page_url":"https://www.cairn.info/article.php?ID_ARTICLE=CCA_263_0111","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 | 26 | 3 | 2020-09-14 | p. 111-147 | 1262-2788","raw_type":null},{"id":"pmh:oai:cairn.info:E_CCA_263_0111","doi":null,"is_oa":false,"landing_page_url":"https://shs.cairn.info/journal-accounting-auditing-control-2020-3-page-111?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 26 | 3 | 2020-09-14 | p. 111-147 | 1262-2788","raw_type":null}],"best_oa_location":{"id":"doi:10.3917/cca.263.0111","doi":"https://doi.org/10.3917/cca.263.0111","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.263.0111","pdf_url":"https://shs.cairn.info/article/CCA_263_0111/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":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3094605671.pdf","grobid_xml":"https://content.openalex.org/works/W3094605671.grobid-xml"},"referenced_works_count":73,"referenced_works":["https://openalex.org/W1745525963","https://openalex.org/W1798154588","https://openalex.org/W1902897426","https://openalex.org/W1979559261","https://openalex.org/W1979671915","https://openalex.org/W1980922202","https://openalex.org/W1985979870","https://openalex.org/W1986187321","https://openalex.org/W1990806450","https://openalex.org/W2003625484","https://openalex.org/W2006680549","https://openalex.org/W2010006674","https://openalex.org/W2010965832","https://openalex.org/W2016965215","https://openalex.org/W2018239053","https://openalex.org/W2018501639","https://openalex.org/W2020095463","https://openalex.org/W2020848494","https://openalex.org/W2023126882","https://openalex.org/W2030121826","https://openalex.org/W2030418145","https://openalex.org/W2036034638","https://openalex.org/W2040177771","https://openalex.org/W2045989399","https://openalex.org/W2046757114","https://openalex.org/W2048219031","https://openalex.org/W2059214589","https://openalex.org/W2067171170","https://openalex.org/W2070125648","https://openalex.org/W2073064823","https://openalex.org/W2074200292","https://openalex.org/W2077791698","https://openalex.org/W2078911077","https://openalex.org/W2086440694","https://openalex.org/W2090990801","https://openalex.org/W2096293840","https://openalex.org/W2105973145","https://openalex.org/W2109816150","https://openalex.org/W2115434286","https://openalex.org/W2115995009","https://openalex.org/W2120084007","https://openalex.org/W2124532504","https://openalex.org/W2128668279","https://openalex.org/W2133469585","https://openalex.org/W2164798164","https://openalex.org/W2176195673","https://openalex.org/W2318977435","https://openalex.org/W2320723619","https://openalex.org/W2785606188","https://openalex.org/W2946440468","https://openalex.org/W3011865677","https://openalex.org/W3023181463","https://openalex.org/W3121192762","https://openalex.org/W3121241110","https://openalex.org/W3121559110","https://openalex.org/W3121993700","https://openalex.org/W3122028149","https://openalex.org/W3122450728","https://openalex.org/W3122458461","https://openalex.org/W3122547505","https://openalex.org/W3122669208","https://openalex.org/W3122720032","https://openalex.org/W3122864039","https://openalex.org/W3123131180","https://openalex.org/W3123201237","https://openalex.org/W3124043523","https://openalex.org/W3124119953","https://openalex.org/W3124170598","https://openalex.org/W3124198421","https://openalex.org/W3124365414","https://openalex.org/W3124979649","https://openalex.org/W3125677029","https://openalex.org/W4229804319"],"related_works":["https://openalex.org/W7065760020","https://openalex.org/W7151372215","https://openalex.org/W2752642735","https://openalex.org/W7149404910","https://openalex.org/W4308228453","https://openalex.org/W2943764066","https://openalex.org/W6992426561","https://openalex.org/W4386513269","https://openalex.org/W6902156487","https://openalex.org/W2094759457"],"abstract_inverted_index":{"Le":[0,24],"premier":[1],"objectif":[2,26],"de":[3,7,28,41,48,54,95,106,115,118,134,143,145,159,175,188,204,213,225,253],"cet":[4],"article":[5],"est":[6,27,35,63,139],"d\u00e9terminer":[8,29],"s\u2019il":[9],"existe":[10],"une":[11],"relation":[12],"entre":[13],"la":[14,20,31,49,66,93,99,189,233,245],"d\u00e9tresse":[15],"financi\u00e8re":[16],"des":[17,22,33,202,210,217,240,247,251],"entreprises":[18],"et":[19,131,216,243],"gestion":[21,32,94,190,254],"r\u00e9sultats.":[23],"second":[25],"comment":[30],"r\u00e9sultats":[34,78,122,194,230],"op\u00e9r\u00e9e":[36],"durant":[37],"ces":[38],"p\u00e9riodes":[39,144,203],"sp\u00e9cifiques":[40],"difficult\u00e9s":[42,83,146,205],"financi\u00e8res.":[43],"Les":[44,69,77,121,193,229],"donn\u00e9es":[45],"sont":[46,71,85],"issues":[47],"base":[50],"ORBIS.":[51],"Un":[52],"\u00e9chantillon":[53],"6":[55],"190":[56],"compagnies":[57],"non":[58,61],"financi\u00e8res":[59,84],"fran\u00e7aises":[60],"cot\u00e9es":[62],"analys\u00e9":[64],"sur":[65,155,168,237,244],"p\u00e9riode":[67],"2009-2016.":[68],"tests":[70],"r\u00e9alis\u00e9s":[72],"\u00e0":[73,92,98,182,220,232],"partir":[74],"d\u2019analyses":[75],"multivari\u00e9es.":[76],"indiquent":[79],"que":[80,113,163,197],"plus":[81,87],"les":[82,88,156,164,169,172,199],"importantes,":[86],"soci\u00e9t\u00e9s":[89,200,248],"ont":[90],"recours":[91],"leur":[96,109,221,227],"r\u00e9sultat":[97],"hausse.":[100],"Pour":[101],"cela,":[102],"elles":[103,207],"favorisent":[104],"l\u2019utilisation":[105,114,250],"variables":[107,116,157,170,211,218],"impactant":[108,171],"activit\u00e9":[110,222],"r\u00e9elle":[111,223],"plut\u00f4t":[112],"comptables":[117,158,212],"r\u00e9gularisation":[119,160,214],"discr\u00e9tionnaires.":[120],"obtenus":[123,195],"peuvent":[124],"\u00eatre":[125],"ainsi":[126],"particuli\u00e8rement":[127],"utiles":[128],"aux":[129,132],"auditeurs":[130],"organes":[133],"contr\u00f4le.":[135],"En":[136],"effet,":[137],"il":[138],"d\u00e9montr\u00e9":[140],"que,":[141],"lors":[142],"financi\u00e8res,":[147,206],"leurs":[148],"diligences":[149],"ne":[150],"doivent":[151],"pas":[152],"uniquement":[153],"port\u00e9es":[154],"discr\u00e9tionnaire":[161,215],"telles":[162],"provisions":[165],"mais":[166],"aussi":[167],"d\u00e9cisions":[173],"d\u2019exploitation,":[174],"financement":[176],"ou":[177],"d\u2019investissement.":[178],"Cette":[179],"analyse":[180],"participe":[181],"un":[183],"d\u00e9bat":[184],"bien":[185],"connu,":[186],"celui":[187],"du":[191,255],"r\u00e9sultat.":[192,228,256],"d\u00e9montrent":[196],"lorsque":[198],"traversent":[201],"utilisent":[208],"alternativement":[209],"relatives":[219],"afin":[224],"g\u00e9rer":[226],"contribuent":[231],"litt\u00e9rature":[234],"qui":[235],"porte":[236],"le":[238],"r\u00f4le":[239],"cadres":[241],"institutionnels":[242],"motivation":[246],"dans":[249],"outils":[252]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":2},{"year":2021,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2020-10-29T00:00:00"}
